Fooding expenses under sales promotion

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Fooding and hotel expenses for sales promotion ITC will be allowed or not
Replies (4)

Yes, you're eligible for claiming input tax credit here.

Fooding is not allowed for ITC

Input Tax Credit of Food and Beverages is not allowed. It is specifically Blocked under SECTION 17(5) of CGST Act 2017.

However, for Hotel Expenses, there is no such restrictions u/s 17(5).
Food exepense is block u/s 17(5), & for loding Hotel will never issue a bill by charging IGST. , so if hotel is within state then you can take ITC on lodging charges


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