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2022 (3) TMI 1082 - AAR - GSTLevy of GST - amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider - HELD THAT:- Intas has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Intas whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by Intas and paid to the Canteen Service Provider. Intas submitted that it does not retain with itself any profit margin in this activity of collecting employees’ portion of canteen charges. GST, at the hands of the Intas, is not leviable on the amount representing the employees portion of canteen charges, which is collected by Intas and paid to the Canteen service provider.
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