GST ITC ON HOLIDAY RESORT USED FOT BUSINESS PROMOTION

Suresh Yadav (STUDENT) (170 Points)

18 March 2019  
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??