ITC ON RESTAURANT FOOD BILLS

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CAN A BUSINESS CLAIM ITC OF FOOD BILLS FOR ITS EMPLOYEES DURING SITE VISIT
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No, Can not take input tax credit, It's block credit as per section 17(5)(b)(I) of the CGST Act 2017 , please refer and confirm.( Food & Beverages ) 

No, it is blocked input as specified in section 17(5).

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