ITC ELEGIBILITY ON FOOD BILLS OF DIFFERENT TYPES.

[SAFETAB LIFESCIENCE]

Dear Experts,

Our company is in Pondicherry. Our staff submitting Food Bills consumed by them during their official visits to local and other states.

1. Local bills with CGST+SGST.

2. Other state bills with IGST

3. Other state bills with CGST+SGST

All the above 3 categories are eligible for ITC. ???? Our staff trip is purely official.

Further, we are providing Food to our Employees for which we are not collecting any amount from our Employees. The caterer is giving local bills with CGST+SGST. Shall we take ITC credit of this.

AI Summary

Input Tax Credit Eligibility for Food Bills Under Section 17(5) of GST Act Explained for Business Trips A company in Pondicherry inquired about the eligibility of Input Tax Credit (ITC) on food bills incurred during official trips. They questioned ITC eligibility for local bills with CGST+SGST, other state bills with IGST, and other state bills with CGST+SGST. Responses clarified that ITC is claimable for local and IGST bills if the company's GST registration number is on the invoice, subject to Section 17(5) of the GST Act. However, ITC is not claimable for CGST+SGST from other states without a local GST registration. Additionally, food and beverages are generally ineligible for ITC.