https://www.taxtmi.com/forum/issue?id=115306 Input tax credit on food and beverages is generally blocked under the exclusion rule, but the proviso permits credit where the inward supply is used to make an outward taxable supply of the same category or where it is an element of a taxable composite or mixed supply, or where provision is obligatory for an employer; whether training plus meals is a composite or mixed supply is fact-specific and determines eligibility. en-us Sat, 10 Aug 2019 15:18:16 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115306 Input tax credit on food and beverages is generally blocked under the exclusion rule, but the proviso permits credit where the inward supply is used to make an outward taxable supply of the same category or where it is an element of a taxable composite or mixed supply, or where provision is obligatory for an employer; whether training plus meals is a composite or mixed supply is fact-specific and determines eligibility. Discussion-Forum GST Sat, 10 Aug 2019 15:18:16 +0530 https://www.taxtmi.com/forum/issue?id=115306