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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Supply or not - recovery of subsidised value from employees for ...

GST

December 16, 2023

Supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of food by the employer, i.e, the applicant to their employees is composite supply of food held as 'Supply of service' as per Schedule-II of the GST Act and the amount collected by the Applicant is a 'Consideration' on which GST is liable to be paid. - AAR

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