Posted on by abhishek

Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Caterpillar wants to know:) Can they claim ITC of CGST and SGST paid on crockery items to be used in the restaurant

  1.  Yes, they can claim ITC of CGST and SGST paid on crockery items to be used in the restaurant.
  2. It may be stated that they are entitled to the credit of even IGST paid where such goods are procured from outside the State against a tax invoice.

(FAQ 10(iv): FOOD PROCESSING)