{"id":4299,"date":"2026-01-25T08:51:07","date_gmt":"2026-01-25T08:51:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4299"},"modified":"2026-01-25T08:51:09","modified_gmt":"2026-01-25T08:51:09","slug":"gst-aar-wb-ruling-dated-16-01-2026-itc-allowed-on-food-beverages-as-part-of-event-management-package","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/gst-aar-wb-ruling-dated-16-01-2026-itc-allowed-on-food-beverages-as-part-of-event-management-package\/","title":{"rendered":"GST, AAR WB Ruling Dated 16\/01\/2026 – ITC Allowed on Food & Beverages as Part of Event Management Package\u00a0"},"content":{"rendered":"\n

Case of Citius Holidays Private Limited, AAR West Bengal Ruling Dated 16th<\/sup>\u00a0January 2026.<\/em>\u00a0AAR 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.\u00a0It should be noted that in case the applicant is using this food as an element of composite supply of event management services,\u00a0\u00a0invoice 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.\u00a0<\/p>\n\n\n\n

(Link: AAR West Bengal Ruling Dated 16\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Citius Holidays Private Limited, AAR West Bengal Ruling Dated 16th\u00a0January 2026.\u00a0AAR held that the applicant is eligible to […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4299","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAR WB Ruling Dated 16\/01\/2026 - 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