Analytic Business Consulting
10 February 2021
As per my views you could claim the ITC on the expenses met in the furtherance of business unless it is expressly mentioned in blocked credit section 17(5).
Since, the turnover is below 20 Lakh, the registration will be under voluntary registration category. While claiming ITC you should keep in mind that the GST will be applicable for the service charges charged by the beauty parlour also.
I hope that this would help you.