Event management and food services ITC entitlement: composite supply classification allows ITC if invoice and tax rate of principal supply comply.
Case-Laws
GST
Advance ruling addresses eligibility to claim input tax credit (ITC) on food and beverage services supplied as part of event management. The authority classifies event management as a composite supply with the principal supply being event management; food and beverages are ancillary elements. Because the outward supply is a taxa
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