ITC on general business expenses

This discussion clarifies the eligibility of Input Tax Credit (ITC) for general business expenses under GST. While ITC can generally be claimed on repairs and maintenance, expenses related to fooding are specifically blocked under Section 17(5). To claim ITC on business expenses, ensure you have the original bill with the supplier's GSTN, the expense must be in the course and furtherance of business, and the supplier must have filed their GSTR-1.