GST ITC ON HOLIDAY RESORT USED FOT BUSINESS PROMOTION

ITC / Input 313 views 1 replies
Dear Experts,
My client has purchased 12 vouchers of The Resort located at Madh Marve. The vouchers are purchased for Sales Promotion of his Business and same are given to Clients/ customers of the firm .The invoice of The resort describe 3 Services
Tariff 101 (18%)
Continental Plan (18%) (Breakfast)
High Tide (18%) (Lunch)

Now my Query is, whether I can claim ITC Of the Vouchers. If yes, whether full amount of GST can be Claimed or only the GST on Tariff can be Claimed? I think GST Input credit on food is coming under blocked credit u/s17(5).
Thus ,credit on tariff can be claimed . If no ,Then why??
Replies (1)

Hello,

According to me, complete ITC will be available to you.

Reference: Sodexo Case decided by SC in 2015

Thanks


CCI Pro

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