Gst on food

No ITC is available for the supply of following goods or services or both:

• food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where the category of Inward and outward supply is same or the component belongs to a mixed or composite supply under GST
• sale of membership in a club, health, fitness centre
• ITC would not available for rent-a-cab, health insurance and life insurance except the following
• any services which are made obligatory for an employer to provide its employee by the Indian Government under any current law in force
• where the category is same for the inward supply and outward supply or it is a part of the mixed or composite supply
• in the case of travel, benefits extended to employees on vacation such as leave or home travel concession.