Question58: GST Paid on food and beverages is in blocked credit but is GST paid on conference charges for business development, paid to hotel on pay per person basis which includes banquet hiring & F&B charges, allowed in GST'

Answer: Food and Beverages are the Blocked credit item in Section 17(5) of CGST Act.

But if the Hotel is giving you the bill of Event management service which includes number of activities and services then it will be a composite supply in section 8 of CGST Act and you can take credit of it. .(REPLY dt. 17/2/2018)