ITC on GST for canteen facilities blocked u/s 17(5)(b)(i) CGST Act; not blocked for large-capacity vehicles.

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....Input Tax Credit - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) CGST Act and inadmissible to M/s Emcure - ITC on motor vehicle for transportation of persons having approved seating capacity of more than 13 persons is not blocked credit vide Section 17(5) CGST Act. - AAR....