Practicing CA
1180 Points
Posted on 08 September 2017
Dear Krishan,
As per Section 17(5)(b)(i) of CGST Act 2017, Input tax credit can't be availed on food and beverages & outdoor catering services, Only the exception is who are doing the same line of business. that means any hotel if they bought any food items from outside hotel to supply in their hotel, then they can take the credit on that food items.