No Input Tax Credit for 5% GST Restaurant Services; ITC Restrictions Apply to General Business Expenses u/rs 42 & 43.

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....Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service availing a 5% GST rate without ITC. For general expenses potentially related to other business activities, ITC claims may be subject to restrictions and reversal as per the relevant GST provisions and rules. Rule 42/43 of the CGST Rules regarding the apportionment and reversal of ITC are applicable to the applicant's case.....