TaxTMI 
TaxTMI 
Dear Experts,
We are planning for a Corporate Day out taking all our staff to an amusement park. It is purely a staff welfare activity. Whether we can avail ITC of GST charged by the amusement park for their charges.
ITC ELIGIBILITY FOR CORPORATE DAY OUT AMUSEMENT PARK GST
24 Jan 2018 
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Input tax credit for corporate staff outings generally disallowed where services are for personal consumption; invoice and business nexus required.
A valid tax invoice in the corporation's name and a demonstrable business nexus are required to claim input tax credit. Services that constitute personal consumption or staff welfare typically lack the business purpose and are treated as ineligible under the blocked-credit principles of section 17(5); only where the outing is shown to be in the course of furtherance of business might ITC be considered. (AI Summary)
A valid tax invoice in the corporation's name and a demonstrable business nexus are required to claim input tax credit. Services that constitute personal consumption or staff welfare typically lack the business purpose and are treated as ineligible under the blocked-credit principles of section 17(5); only where the outing is shown to be in the course of furtherance of business might ITC be considered. (AI Summary)