<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">ITC on any input service/ inputs used in the course or furtherance of business would be available subject to restrictions and other conditions as per the provisions of Chapter-V of the CGST Act, 2017. However, tax paid in respect of canteen service providers shall not be available as credit.</span></span></p>