Input on food provided to employees
Dhana Sai (234 Points)
07 February 2019Dhana Sai (234 Points)
07 February 2019
Saravana kumar
(Tax Consultant)
(170 Points)
Replied 07 February 2019
No, Foods and bevarages not eligible ITC , unless if it is Obligatory in any law.
For Example , In Factories act if total employees exceeds 250, employeer need to arrange canteen facilities
prasad Nilugal
( GST Practitioner & Accounts )
(14606 Points)
Replied 07 February 2019
Section 17(5) (b) (i) as per CGST amendment act ITC 2018 not available for food & beverage
please confirm with others also
satish Motipalli
(Student CA Final )
(119 Points)
Replied 07 February 2019
VIKAS SAINI
(1157 Points)
Replied 07 February 2019
Vinod Babu
(24191 Points)
Replied 08 February 2019
chamarthi venkatesh
(Student CA Articleship)
(848 Points)
Replied 08 February 2019
ITC is available, if the employer charges the employees for the food and gives tax invoice to them.
17(5)(b)(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.
only 17(5)(b)(iii) (rent-a-cab, life insurance and health insurance) speaks about obligation of Employer.
Kunal Mittal
(FINANCE OFFICER)
(580 Points)
Replied 09 February 2019
hi, what if the employer is getting one time food for employees from unregistered person and paying that person directly.
is rcm applicable. and is itc available on such rcm
harshit gupta
(2 Points)
Replied 18 May 2019
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)