https://www.taxtmi.com/forum/issue?id=112794 Catering services in a factory are classified under SAC 996333 and attract a lower rate only when provided in wholly non air conditioned business premises; any presence of air conditioning in the premises triggers the higher AC catering rate. Input tax credit on food, beverages and catering is generally disallowed by Section 17(5)(b) of the CGST Act, except where the inward supply is used to make an outward taxable supply of the same category or is part of a taxable composite or mixed supply. en-us Sun, 10 Sep 2017 21:58:53 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112794 Catering services in a factory are classified under SAC 996333 and attract a lower rate only when provided in wholly non air conditioned business premises; any presence of air conditioning in the premises triggers the higher AC catering rate. Input tax credit on food, beverages and catering is generally disallowed by Section 17(5)(b) of the CGST Act, except where the inward supply is used to make an outward taxable supply of the same category or is part of a taxable composite or mixed supply. Discussion-Forum GST Sun, 10 Sep 2017 21:58:53 +0530 https://www.taxtmi.com/forum/issue?id=112794