Chartered Accountant
39039 Points
Joined September 2008
The ITC, in general, is available for any GST paid on services/ goods used for the furtherance of business. [ sec16(1) & 18(1)] The office outing is a morale / team building activity which leads to OR INTENDED TO LEAD TO much better employee relations. Nexus to business not in doubt. For confirmation also allowable under Sec 37 of the IT Act.
There are some restriction in Sec17(5) relating to supply of food & beverages. However, if the outing is arranged as a package by a hotel or event or tour manager then initially they can avail this credit [ reduce their cost] and you would be able to avail the credit for the event/ tour.