1. Office Grocery - This could be considered as incidental office expenses (refer clarification VATP005 on entertainment services). But you need to make sure the invoice carries the Company name and TRN. 2. Staff insurance - It can be claimed to the extent it is a legal obligation for the Company to provide insurance to their employees. 3. Office staff meals - depends, it could be construed as entertainment in form of staff party unless it can be justified that it is associated with office meeting