Article Student-GST Specialization
190 Points
Joined January 2016
As per section 15 of CGST, we need to include any of the expenditure which the supplier has incurred for a supply of goods or services even though such expenditure is reimbursed by a receiver of service or goods.
Since you are including such expenditure in your outward GST payment you can claim ITC as well for the same.
Further, there is no specific restrictions are provided in this regard considering you must get the tax invoice in your company name and GSTIN number.