GST Input

What is continental plan? And whether input tax credit is available on it or not? If available then in what condition?
Replies (1)

Continental Plan is purchased when breakfast is service with the supply of room in a hotel/lodge. it is composite service and you are paying for both as room rent. The principle supply is room on rent. The ITC is available subject to condtions in section 16 and 17 of CGST Act.

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