Eligibilty for ITC

This discussion clarifies whether a sweet shop operating as a normal taxpayer under the 5% GST bracket can claim Input Tax Credit (ITC) on its purchases. Generally, ITC is available for business-related purchases. However, it's crucial to note that if the establishment also functions as a restaurant, provides seating, or serves sweets directly to customers with such arrangements, ITC may not be claimable. The presence of stalls for other food items doesn't automatically disqualify ITC, but the primary use and service model are key factors.