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2018 (10) TMI 1313 - AAAR - GSTLevy of GST - providing canteen services exclusively for their employees - Supply of services or not - scope of "supply" and "consideration" - Held that:- The appellant company has admitted that they are serving food to the employees for cash, though there is no profit involved in the transaction. In spite of the absence of any profit, the activity of supplying food and charging price for the same from the employees would surely come within the definition of "supply" as provided in Section 7(1)(a) of the GST Act, 2017. Consequently, the appellant would definitely come under the definition of "supplier" as provided in subsection (105) of Section 2 of the GST Act, 2017. Moreover, since the appellant recovers the cost of food items from their employees, there is "consideration" as defined in Section 2(31) of the GST Act, 2017. Ruling:- The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST.
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