Judgement

Advance ruling sought on whether provision of canteen facility to employees amounts to supply under GST

GST On Employee Canteen Facility: AAR Examines Taxability of Subsidised Meals Provided by Employer

As per the Uttar Pradesh Authority for Advance Ruling, the GST ITC is also available for the Direct Employees of the factory. However, it is not available for the Contractual employees.

ITC on Canteen Facility Available for Direct Employees Only: Uttar Pradesh AAR

Input Tax credit not allowed on GST paid on manpower service utilized for running canteen facility: AAR

No GST payable on recoveries made from the employees towards providing canteen facility

GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act

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GST On Employee Canteen Facility: AAR Examines Taxability of Subsidised Meals Provided by Employer

ITC on Canteen Facility Available for Direct Employees Only: Uttar Pradesh AAR

Input Tax credit not allowed on GST paid on manpower service utilized for running canteen facility: AAR

No GST payable on recoveries made from the employees towards providing canteen facility

GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act