Itc of food restaurant service

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 September 2017 Dear Experts,
ITC of restaurant service is not admissible for credit even though the service was availed for business purpose. Pls let me know the relevant section Notification which stated that ITC of restaurant service is not allowable,

Thanks
Rohit

26 September 2017 Sec 17(5) of CGST act restrict the availment of ITC



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