F&b ITC

Pls put your querry clearly.

Gst composition rate for restaurants is 5 percent. so we per composition tax rules, you can not avail itc

Are there any fresh circulars to it.I think no.

GST Rules for Restaurants :

Under GST, restaurants fall under the 5% GST rate, with no option to claim input tax credit (ITC) ......



==> For Blocked ITC like self consumption

Please refer sec 17(5)(b)(i )

as (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply....

Input tax credit is applicable provided you furnish certain documents

Please elaborate what are the certain documents??