$12\mathrm{.}12$:

atober. $2018,$ it had acquired the following:

syel $($co be used as raw material in the factory$)($invoice is missing not

sray

spri$)$ payment is made on $20$th Mare raised on $3$rd October, $2018.$

stainless steel sheets $($used as raw March, $2019)$

on $10$th Nov., $2019)($invoice of both the installment final installment

Airconditioner for office use $($received on $20$th Oct

is also claimed for income tax purposes$)$

Cooking oil $($ to be used in the office canteen$)$

Corporate membership of sports club $($it will be used by directors to

entertain foreign collaborators only$)$

Tax consultancy given by a chartered accountant in October $2018$

Health insurance policy for his employees $($GST paid on premium

for the month of October $2018)$

Amount of GST

paid to supplier $()$

$48,000$

$24,000$

$13,000$

$4,000$

$6,000$

$33,000$

$98,000$

$5,000$

Compute the amount of ITC available to X Ltd$.$ for Oct. $2018.$