https://www.taxtmi.com/forum/issue?id=116544 Whether input tax credit (ITC) is available on food and beverage charges when an intermediary facilitates hotel accommodation with food. Some contributors state that ITC is barred where restaurant services are taxed at the lower restaurant rate under the GST rate notification; another view argues that when accommodation and food form a composite or further supply and the inward supply is used to make an outward taxable composite supply, the proviso to the ITC rule permits credit. Responses advise taxing accommodation and food on the outward invoice as done and note practical divergence and an anomaly under current notifications. en-us Fri, 17 Jul 2020 10:45:09 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116544 Whether input tax credit (ITC) is available on food and beverage charges when an intermediary facilitates hotel accommodation with food. Some contributors state that ITC is barred where restaurant services are taxed at the lower restaurant rate under the GST rate notification; another view argues that when accommodation and food form a composite or further supply and the inward supply is used to make an outward taxable composite supply, the proviso to the ITC rule permits credit. Responses advise taxing accommodation and food on the outward invoice as done and note practical divergence and an anomaly under current notifications. Discussion-Forum GST Fri, 17 Jul 2020 10:45:09 +0530 https://www.taxtmi.com/forum/issue?id=116544