Input on food provided to employees

No, Foods and bevarages not eligible ITC , unless if it is  Obligatory in any law. 

For Example , In Factories act if total employees exceeds 250, employeer need to arrange canteen facilities

Section 17(5) (b) (i)  as per CGST amendment act ITC 2018  not available  for food & beverage 

please confirm with others also 

ITC is available, if the employer charges the employees for the food and gives tax invoice to them.

17(5)(b)(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply.

only 17(5)(b)(iii) (rent-a-cab, life insurance and health insurance) speaks about obligation of Employer.

hi, what if the employer is getting one time food for employees from unregistered person and paying that person directly.

is rcm applicable. and is itc available on such rcm