ITC on food & beverages at seminar


This query is : Resolved 

Quick Summary
This discussion clarifies whether Input Tax Credit (ITC) can be claimed on hotel bills for seminars, specifically concerning rent and food & beverages. While ITC on the hotel rent is generally permissible, the CGST Act, Section 17(5)(b), explicitly blocks ITC claims for food and beverages.

(Querist)
02 September 2025 X is a market research organization. It has individuals as well as non-individuals (like partnership firms, companies) as members. X has arranged market research seminar for members as well as non-members in a hotel. Hotel bill will include rent as well as charges or food & beverages.

Can ITC be claimed on both rent as well as food & beverages OR only on rent?

02 September 2025 ITC over rent is allowed, but as per Section 17(5)(b) of the CGST Act, ITC on food and beverages is blocked.

20 September 2025 Good Luck..


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