Fresh fruit and salad vegetables for catering on a boat: $3,300 Under Subdivision 38-A, most basic food is GST-free with exceptions of food for consumption on the premises, hot takeaway food, or food listed in Sch 1. Since fresh fruit and salad vegetables do not fall into any exception, they're GST-free which means no GST has been paid or will be refundable for this payment. Management fee to operate the charter boat: $4,400 Under Section 11-15, a business expense is entitled to input tax credits as the management fee to operate the charter boat satisfies the four criteria. Therefore, Shishya is able to claim the input tax credit and the calculation is as follows: $4,400 * 1/11 = $400 Thus, the total GST input tax credit Angelic is able to claim is $400