input credit eligibility

ITC / Input 125 views 6 replies
one of my client is manufacturing company, one of group company is supplying food and raise invoice for the same under gst rules.
can i take input on the same??
Replies (6)
Food is specifically excluded for claiming credit. Hence cant claim under any case. Refer section 17 of CGST Act.
no you cant avail Itc On food,beverage, refreshment
R/sir, If purchase items for free supply with main billed item then the INPUT credit is available on free supplied items purchased.
no ... itc not avail for free supply ( gift to customer )
per give the section with rule..
section 17(5)(h)


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