INPUT ON MEETING EXPENSES

[DURAISAMY ANANDHAN]

I am a Practicing Chartered Accountant. Al we know that in the year 2017 is GST year. In the year 2017-18, I incurred a sum of Rs. 100000 towards meeting expenses to explain the GST Act to my customers and other Business Persons. Meeting was conducted by Auditors' forum and Other association. I incurred towards supply of "Biscuits & Confectionery Items " which fall at 18% GST. In my GSTR, I have claimed this expenses as meeting expenses. Now the GST authority passed an order that this items fall in 17(5) of Foods & Beverages. Hence Input amount should be reversed and pay tax. Kindly help me to file an appeal.

Thanks in advance

AI Summary

Input tax credit blocked for food and beverages; meeting hospitality GST credit must be reversed, exceptions are narrow.
Input tax credit on meeting expenses for biscuits and confectionery is blocked under the rule excluding credit for food and beverages, requiring reversal of claimed ITC; exceptions apply only where the input service is in the same business line or obligatory under law, and the output tax rate does not confer entitlement.