Can hotel industry providing rooms service take full itc on goods purchase by them

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Hotel Industry Providing Rooms services in which Rooms are less than Rs. 1000/- and more than Rs. 1000/-, and they purchase the goods and want to take ITC. Can they take full ITC or need to apportioned between the exempt and taxable supply. Kindly Clarify.

Replies (1)
If output supply is taxable then he is eligible for itc

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