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Can avail GST input when buying canteen equipment's for serving meals to employees.

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RASHMIRANJAN DAS

CMA

53 Points Posted on 28 February 2021

Dear Experts,

I would like to thanks all experts for sharing the informative knowledge always. My question is recently we've purchased kitchen appliances and few other products like plastics tray and steel plates, paper cup and glass for serving lunch and snacks to our employees in our both premises manufacturing unit and corporate office also. So, in this case, can we take ITC? Kindly suggest. It's a bit urgent to close our books.

HSN code is - 3923, 4419

Thank You

Ranjan

Replies (5)

Quick Summary

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on equipment purchased for employee canteens, including items like trays, plates, cups, and glasses. Experts confirm that ITC is generally available for such purchases for both manufacturing units and corporate offices, provided these are considered places of business. The advice is to ensure the items are used for serving meals to employees and are not subject to any specific GST blocking provisions.

Akshay Parakh

Chartered Accountant

494 Points Posted on 28 February 2021

Obviously yes you can take credit for those it is not blocked at all.✅

RASHMIRANJAN DAS

CMA

53 Points Posted on 28 February 2021

Thank You, sir

But if we'll purchase the same thing for the corporate unit (HO), then can avail of the ITC?

Regards

Ranjan

Akshay Parakh

Chartered Accountant

494 Points Posted on 28 February 2021

Yes,you can take the credit they are not blocked at all.

anil jain

Partner

1072 Points Posted on 02 March 2021

After purchasing at Works and then sending to Corporate office which is at distant place, then certainly it will not be allowed, if it is not an additional place of business.