whether ITC of outdoor catering services are eligible. We are a iron and steel manufacturer.
Answer: Pl see section 17(5)(b) of CGST Act
Section 17(5)(b) of CGST Act 2017…. , input tax credit shall not be available in respect of the following, namely:—
….
(b) the following supply of goods or services or both:—
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply;
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