M/s DFL Private Limited conducted its 12th Annual General General Meeting at its head office in Bengaluru and availed services of M/s Sitaram Caterers for the occasion. M/s Sitaram Caterers charged ₹ 4,75,000 plus GST @

As per section 17(5)(b), input tax credit shall not be available in respect of supply of outdoor catering service. Thus, DFL Limited is not entitled to avail input tax credit of GST paid on outdoor catering services availed form Sitaram caterers. Note: Section 17(5) has an overriding effect on provisions of section 16(1) and 18(1) of the CGST Act, 2017 i.e. even if the goods/services as mentioned in section 17(5) have been used in course or furtherance of business, ITC shall be blocked. Hence, even if Outdoor catering services have been used by DFL Pvt. Ltd. for conduct of its AGM, ITC of GST paid on the same shall not be allowed.