labour welfare expenses

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kindly let me know the expense occured on labour welfare that is daily expenses for tea, biscuits etc on daily expenses, can we claim ITC on inputs for this tea and biscuits that are using for furtherance of business
Replies (4)
No....
Self Consumption or Food and Feverages related GST can't claim...
SIR, this is not for self consumption, this is for labour welfare as a daily tea, biscuits expenses which is used for furtherance of business, we bought all these through wall mart together for two months expenses against tax invoices and our GST Number is also mention on invoice
As per sec(17)(5) input credit is not available on (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;
ITC not eligible. Prohibited under Section 17(5).


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