ITC Claim : Accept or Reject

This discussion addresses whether Input Tax Credit (ITC) can be claimed on packing materials and insurance for exempt food sales when these costs appear in ITC 2A. The consensus suggests that ITC used for making exempt supplies is generally ineligible. It should be disclosed as ineligible ITC in GSTR 3B, likely under table 4.D.2 (ITC not eligible) rather than 4.B.2 (ITC reversal others).