I have a doubt under Sec 17(5) of CGST Act - Block Credits.
As per point 2 of Sec 17(5), the GST input on food and beverages is not allowed to any person.
What if somebody who has acted as pure agent and has incurred on food and beverages on our behalf, but while claiming such reimbursement of expenses he has charged additional GST on the bill. So can we take credit of such ITC?
Ex.
Mr.A has incurred Rs.10,000/- + GST 1000/- on food and beverages.
While claiming as reimbursement, he wrote on invoice as Rs,11000/- reimbursement of expenses and Rs.1100/- as GST additional charged by Mr.A.
Can i claim input of Rs.1100/-? As the input of Rs.1000/- earlier paid by Mr.A was already a blocked credit and If input can not be taken then it will lead to double tax on same amount of which credit can not be availed.
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