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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Availability of Input tax credit (ITC) - canteen services ...

GST

September 4, 2023

Availability of Input tax credit (ITC) - canteen services provided to employees - subject to the condition that the burden of GST have not been passed on to the employees. The applicant is eligible for proportionate ITC on permanent employee, on food supplied by canteen service to employees only and not contractual workers. - AAR

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