gst input on water bill

ITC on Drinking Water bill can not be claimed by virtue of section 17(5).

The inward supply of food and beverages is not eligible for ITC unless It is meant for taxable outward supply of such goods/services/both in a same category of business.

Water is included in Food and Beverages and Software company is not in the same category of business that of Supplier of Drinking Water.

Hence, ITC shall not be available.

Thank you so much

Sir,

can you let me know the section in which it is written beverages include water?

As per google definition of beverages, beverages includes drinks excluding water.

So as per the interpretation, ITC on water charges shall be available.

Kinldy guide for same.

Thanks & Regards.

Beverage includes water (subsection 38-4(2) of the GST Act).

Above definition is as per Australian Law and we are talking about GST Law in Inda, not in Australia.