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2023 (9) TMI 163 - AAR - GSTInput tax credit (ITC) - canteen services provided to employees - vendor invoices received towards food served in the canteen - HELD THAT:- The canteen facility is to be compulsorily made available to the workers of the applicant and the number of the workers is well above 250. As per the licence of the Factories Act order given to the applicant, the man power is amended to 500 to 1000 workers which mandates them as per Factories Act and AP Factories Rules to provide for a canteen. The only question to be answered is that whether they are eligible for taking ITC on the GST charged by the vendors on them. Due to the mandatory nature of maintenance of canteen and the proviso under the sub-section of blocked credit, ITC will be available to the applicant in respect of GST charged by the vendors of canteens.
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