whether input tax credit can be claimed on capital goods and Inputs  on change of scheme from composition scheme to Regular scheme under GST

As per Section 18(3) the taxable person is entitled for input tax credit on capital goods and Inputs on Change of option from Composition Scheme to regular Scheme.

[ Read Composition Scheme under GST Analysis after CGST act 2017 ]

Extract from Section 18 (3) of Revised Model GST Law 

Where any registered taxable person ceases to pay tax under section 9 (Composition Levy) , he shall, subject to such conditions and restrictions as may be prescribed, be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and on capital goods on the day immediately preceding the date from which he becomes liable to pay tax under section 8:

PROVIDED that the credit on capital goods shall be reduced by such percentage points as may be prescribed in this behalf.