TaxTMI 
TaxTMI 
We have provide CANTEEN facility to our employees free of cost.
Whether we are eligible for ITC Credit on purchase of goods for CANTEEN.
ITC ON CANTEEN
16 Jul 2018 
4 Replies 
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Input Tax Credit denied on employer provided free canteen supplies; claimable only if used for outward taxable supply.
Input tax credit on goods purchased for a canteen provided free to employees is not available when those goods are used solely to provide free meals; such credits are excluded under Section 17(5)(b)(i) and cannot be claimed at present, though proposed GST amendments have been suggested that could change employer eligibility in future. (AI Summary)
Input tax credit on goods purchased for a canteen provided free to employees is not available when those goods are used solely to provide free meals; such credits are excluded under Section 17(5)(b)(i) and cannot be claimed at present, though proposed GST amendments have been suggested that could change employer eligibility in future. (AI Summary)