My client is a regd under GST dealing Event Management services. He has held a conference for his customers in a convention center of a hotel and provided 5 star accommodation with food and beverages for the national international speakers of the conference. He collected 18% gst on the Invoice raised for participation and Sponsorship. Are we eligible to claim the ITC for the  5 star hotel which is mixed supply of goods and services ?

REPLY- Input tax credit shall not be available in respect of food and beverages under section 17(5)(b)(i) of the CGST Act,2017. Whereas, input tax credit on accommodation in hotel is allowable for claim of ITC. If you have obtained separate bills of accommodation and food from your hotel it is very easy to claim ITC but in case of mixed supply you have to prove reasonableness of your claim. In case of mixed supply only proportionate amount will be available as ITC.