GST INPUT ON CANTEEN SERVICE TO EMPLOYEES

ITC not available on food and refreshments

Dear Experts

According to SEC 17(5)(H), we're not eligible to get the ITC on food, beverage, and catering service but According to the factory act 1948, if more than 250 emp in an organization then that organization is mandatory to provide food service. So in such a case, we have a manufacturing company and also providing meals to employees that is free of cost. And the vendor is charging GST @ 5% on their inv so my question is, can I avail to get the ITC benefit. Kindly someone clear me .

Thank You

As per section 17(5) you cannot claim Input tax credit ITC for such services