https://www.taxtmi.com/highlights?id=96342 Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxable composite supply, ITC on inward food and beverage services is admissible provided the recipient holds a tax invoice complying with Section 16(2) and the supplier has charged the tax rate applicable to the principal supply. A single consolidated invoice suffices and re-invoicing with a margin does not defeat ITC entitlement. en-us Sat, 24 Jan 2026 13:53:01 +0530 Sat, 24 Jan 2026 13:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96342 Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxable composite supply, ITC on inward food and beverage services is admissible provided the recipient holds a tax invoice complying with Section 16(2) and the supplier has charged the tax rate applicable to the principal supply. A single consolidated invoice suffices and re-invoicing with a margin does not defeat ITC entitlement. Highlights GST Sat, 24 Jan 2026 13:53:01 +0530 https://www.taxtmi.com/highlights?id=96342