Input tax credit availment

This discussion explores the eligibility for input tax credit (ITC) on GST paid for staff lunch facilities and transport services. The company charges employees a nominal fee for lunch and provides bus services, with GST applied by the vendors. The core question is whether ITC can be claimed on these expenses, considering Section 17(5)(b)(i) of the GST law which generally disallows ITC on food, beverages, and conveyance unless legally obligatory for the employer.