Can I claim GST on food & beverages which were consumed during traveling (business purpose)
There are cafe expenses & expenses such as wine & beer .
Also can I categorize them under traveling & accommodation expenses?
This is better to discuss with an accountant.
But have a look here: When you cannot claim a GST credit | Australian Taxation Office
It says:
You also cannot claim GST credits for the following, even if GST is included in the price:
- some purchases that you can’t claim as an income tax deduction, such as entertainment expenses
I imagine purchase of alcohol beverages will be an entertainment expense even if they were enjoyed with a client.
This forum is orientated around the functioning of the Manager accounting software, so as such is not a GST advisory service. So your questions are better addressed to a accountant, but as a general rule if the expenses are a genuine business expense then the GST maybe claimable. Depending on your country there may also be Fringe Benefit Tax considerations, so more specialist advice is required. Quite often descriptive information sheets are available from tax offices,
How you categorize them is your choice depending on their relationship to other associated events; T&A, Entertainment, Seminars, Restaurants, etc