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GST on pantry equipments
What is the applicability of GST on pantry equipments. Whether ITC can be availed?
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If it is in the nature of food and beverages, then the credit is restricted under section 17(5). Extracted below
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance:
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