Case of Citius Holidays Private Limited, AAR West Bengal Ruling Dated 16th January 2026. AAR held that the applicant is eligible to avail Input Tax Credit (ITC) on food and beverage services under Section 17(5) in event management and tourism services. It should be noted that in case the applicant is using this food as an element of composite supply of event management services, invoice of the applicant issued to his customer must charge the rate of tax applicable to the principal supply and the applicant can avail ITC in respect of food as one of the elements of taxable composite supply of event management.