ITC on drinking water ?
Shiv (Student) (28 Points)
19 April 2018
Can a registered person under GST claim input tax credit on drinking water purchased for office premises ?
11 Replies
Shiv
(Student)
(28 Points)
Replied 19 April 2018
so as per sec 17(5), if a person makes an outward supplies of such component of food & beverages received as inward supplies then only ITC on inward supplies on the same would be eligible right ?
CA Mayur Todmal
(Practicing CA)
(7756 Points)
Replied 19 April 2018
as it covered under food and beverages
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 19 April 2018
No cant claim itc as per section 17(5) u alrwady have quoted
raj kamal singh
(Auditor)
(528 Points)
Replied 20 April 2018
| Originally posted by : Shiv | ||
 |
Can a registered person under GST claim input tax credit on drinking water purchased for office premises ? |  |
Check the meaning of beverage .Beverage does not include water.So,ITC is allowed
Rahul Prajapati
(Student)
(2282 Points)
Replied 20 April 2018
Shiv G,
Beverages means any potable liquid, especially one other than water, as tea, coffee,beer, or milk.
And as per section 17(5) ITC will not be allowed on Food and Beverages.
Since, Water is not covered in Beverages Definition. So, You can Take ITC on drinking water purchased for office premises
raj kamal singh
(Auditor)
(528 Points)
Replied 06 August 2018
Since this word is not defined in act,so,dictionary meaning is taken.Also,the usage of trade justifies it
Shubham Kumar
(7 Points)
Replied 04 December 2018
Sir, Water included in Food definition, So As per sec 17(5) it is blocked credit
Sushant Sharma
(412,sector-4,r.k.puram)
(22 Points)
Replied 17 January 2019
No, ITC will not be available as per Section 17(5) (g),"goods or services or both used for personal consumption" will not entitled for ITC.
And water is obviously for personal consumption. So no ITC will be available.
Vinayak Gurav
(Sr. Accountant Off)
(77 Points)
Replied 31 May 2019
Yes you can claim on mineral water uses in premises if your are purchasing from URD You need to pay RCM and u can claim for for next proceeding month &
On food and beverage ITC we cant claim but if you are taking a service from URD you need to pay tax without claiming the ITC
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