https://www.taxtmi.com/caselaws?id=785521 Event management and tourism services provided as a bundled offering qualify as a composite supply where event management is the principal supply and food and beverage are ancillary; consequently, food and beverage lose independent identity and are taxed according to the principal supply, making the provider eligible to claim input tax credit on such inward supplies. The proviso concerning eligibility for input tax credit is satisfied because the applicant makes an outward taxable supply of the same category as a composite supply, so ITC is admissible. A single itemized tax invoice from the supplier suffices for claiming ITC, provided the invoice meets tax invoice requirements and the supplier has charged the applicable tax rate. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 14:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785521 Event management and tourism services provided as a bundled offering qualify as a composite supply where event management is the principal supply and food and beverage are ancillary; consequently, food and beverage lose independent identity and are taxed according to the principal supply, making the provider eligible to claim input tax credit on such inward supplies. The proviso concerning eligibility for input tax credit is satisfied because the applicant makes an outward taxable supply of the same category as a composite supply, so ITC is admissible. A single itemized tax invoice from the supplier suffices for claiming ITC, provided the invoice meets tax invoice requirements and the supplier has charged the applicable tax rate. Case-Laws GST Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785521