Input Credit

Dear experts please clarify the below my doubts

We are manufacturing automobile spares.
We bought drinking water for factory employees and workers and accounted in staff welfare expenses.

We are spending monthly Rs. 20000 for drinking water and that supplier has charged GST @ 18% Rs. 3600/-.

My doubt is whether we can avail the above GST as ITC?
Replies (2)
No, you can not avail ITC
OK sir thank you

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