https://www.taxtmi.com/forum/issue?id=114646 ITC on food and beverages for a hotel with a restaurant depends on supply character: ITC is available for food included as an element of a composite accommodation package, while ITC attributable to standalone reduced-rate restaurant sales must be reversed under the apportionment and reversal mechanism in the GST rules. ITC on employee food is allowable only where the statutory conditions in the Act permit it; notifications cannot override the Act, so take full ITC and reverse the portion attributable to non-creditable outward supplies. en-us Sun, 17 Feb 2019 16:58:54 +0530 Thu, 23 Jan 2025 15:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114646 ITC on food and beverages for a hotel with a restaurant depends on supply character: ITC is available for food included as an element of a composite accommodation package, while ITC attributable to standalone reduced-rate restaurant sales must be reversed under the apportionment and reversal mechanism in the GST rules. ITC on employee food is allowable only where the statutory conditions in the Act permit it; notifications cannot override the Act, so take full ITC and reverse the portion attributable to non-creditable outward supplies. Discussion-Forum GST Sun, 17 Feb 2019 16:58:54 +0530 https://www.taxtmi.com/forum/issue?id=114646