Home Forum Goods and Services Tax - GST Month 3 2019 2019 (3) This
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ITC of Canteen Exp.(Food & beverages) in Factory - Goods and Services Tax - GSTExtract Dear Expert As per amendment in Section 17(5)(b) CGST Act, 2017 as amended by the CGST (Amendment) Act, 2018 w.e.f 1 st February, 2019, allows input tax credit in respect of such goods or services or both, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. The canteen is obligatory in Factories Act 1948 therefore We can take Credit of Canteen bills of food and beverages exp. 1. if Canteen is given on contract then Credit of contractor bills can take credit 2. if maintained by Company self ,then ITC on material consumed in canteen can be take credit please advice if any contrary views.
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