GST ITC on the Food at the Exhibition

Our Note on the subject is as under :
The Governing section of the Disallowance in GST is Section 17(5).

Section 17(5) says. :
(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection

(1) of section 18, input tax credit shall not be available in respect of the following,

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