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2022 (3) TMI 1147 - AAR - GSTLevy of GST - amount representing the employees’ portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory - amount representing the employee’s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO - input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO - restriction of ITC to the extent of cost borne, by the company. HELD THAT:- Astral 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 Astral whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by Astral and paid to the Canteen Service Provider. Astral submitted that it does not retain with itself any profit margin in this activity. GST, at the hands of Astral, is not leviable on the amount representing the employees portion of canteen charges, which is collected by Astral and paid to the Canteen service provider.
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