ITC on drinking water ?

No

as it covered under food and beverages

Originally posted by : Shiv
	Can a registered person under GST claim input tax credit on drinking water purchased for office premises ?

Check the meaning of beverage .Beverage does not include water.So,ITC is allowed

Shiv G,

Beverages means any potable liquid, especially one other than water, as tea, coffee,beer, or milk.

And as per section 17(5) ITC will not be allowed on  Food and Beverages.

Since, Water is not covered in Beverages Definition. So, You can Take ITC on drinking water purchased for office premises

 

from where you take this defination?

Since this word is not defined in act,so,dictionary meaning is taken.Also,the usage of trade justifies it

Sir, Water included in Food definition, So As per sec 17(5) it is blocked credit

No, ITC will not be available as per Section 17(5) (g),"goods or services or both used for personal consumption" will not entitled for ITC.

And water is obviously for personal consumption. So no ITC will be available.

Yes you can claim on mineral water uses in premises if your are purchasing from URD You need to pay RCM and u can claim for for next proceeding month &

On food and beverage ITC we cant claim but if you are taking a service from URD you need to pay tax without claiming the ITC