https://www.taxtmi.com/forum/issue?id=112585 Food and beverage supplies to a company canteen are excluded from Input Tax Credit, so ITC is generally unavailable; when supplied by an unregistered person, the recipient may be liable under the Reverse Charge Mechanism to pay GST. Items like mineral water may be treated differently and can be eligible for ITC when GST is charged. ITC availability also depends on whether the supply is in the course or furtherance of business and the registration status of supplier and recipient. en-us Fri, 11 Aug 2017 17:10:26 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112585 Food and beverage supplies to a company canteen are excluded from Input Tax Credit, so ITC is generally unavailable; when supplied by an unregistered person, the recipient may be liable under the Reverse Charge Mechanism to pay GST. Items like mineral water may be treated differently and can be eligible for ITC when GST is charged. ITC availability also depends on whether the supply is in the course or furtherance of business and the registration status of supplier and recipient. Discussion-Forum GST Fri, 11 Aug 2017 17:10:26 +0530 https://www.taxtmi.com/forum/issue?id=112585