Whether GST on amount paid for food/snacks outside office with clients is eligible for credit or will have to be booked as expense. ?

Section 17(5) (b)(i) :- Input tax credit shall not be available in respect of  following supply of goods or services or both :-

“ Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; “

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