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ITC on canteen, Goods and Services Tax - GST

Issue Id: - 113633
Dated: 17-4-2018
By:- Shankar Nayakar

ITC on canteen


  • Contents

Dear sir,

we are manufacturing co. and having canteen facility also in co. premises.

third party is cooking here and raise invoice with GST to us., we are paying him with GST.

however company is charging nominal fee from employees.

in this scenario, ITC is eligible or not?

Posts / Replies

Showing Replies 16 to 25 of 25 Records

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16 Dated: 30-4-2018
By:- JAIPRAKASH RUIA

Sir, I have high regards for all the experts. I am sorry if I have hurt some one, my intention was not that but to raise the standard of this august platform with it's democratic character.


17 Dated: 16-5-2018
By:- uday kumar

Sir,

I am in consonance with the expert's view that credit is not admissblad, not withstanding that the service is utilised in the course of furtherance of business, for the reason that outdoor catering service stands specifically excluded for purposes of availment of credit since Section 17(5) is abundantly clear on the issue and does not warrant any ambiguity. Section is the law per se and when the law explicitly excludes a particular service, there cannot be any ambiguity in the matter.

However, if it is canteen services rendered to the assessee, then the matter calls for further detailed examination in the light of the recently reported AAR of GST, Kerala.

This is my view. However there could be more learned persons whose perception might be different.

K.N.Udaykumar, IRS(Retd.)

Consultant in GST/Customs/DGFT Matters.


18 Dated: 16-5-2018
By:- KASTURI SETHI

Now a days AAR decision cannot become basis. There are inconsistencies in various decisions of States. One cannot take shelter legally.


19 Dated: 17-5-2018
By:- KASTURI SETHI

Every State AAR is giving its own decision on complicated issues/disputed issues even on classification matters. Too many cooks spoil the broth.

There should be only one AAR.


20 Dated: 14-6-2018
By:- Rakesh Chitkara

Reply No.14 / 30 April by Hon'ble Mr Jaiprakash ji Ruia : Emplying the word HEALTHY : Unable to fathom usage in that sentence. Will he kindly elaborate the intent and meaning behind using this word ?

I tried raising standard of debate but failed. Did the next best thing : raised the level of table. Will that suffice Sir ?


21 Dated: 14-6-2018
By:- JAIPRAKASH RUIA

I Apologize to experts. The only intention of the post was that learners like me learn lot of thing from what experts post giving their valuable time and a detailed discussion add experience to us.We know that expert like you get very less time to communicate on such platform but still we expect that you all shower your knowledge and experience. Sir, You have a rich experience in Indirect taxation, I request you to be more active on discussion board and provide guidance to us. I also want to learn from my mistakes and assure to improve myself.


22 Dated: 14-6-2018
By:- KASTURI SETHI

Sh.Jaiprakash Ji, . I agree with your views. This forum is read by so many legal luminaries. We are to learn from them. While choosing the words for this forum, we have to be very very careful.


23 Dated: 14-6-2018
By:- YAGAY and SUN

We do agree with the concern as raised by Kasturi Sir that there should be on AAR.

GST: Govt to bring Centralized Authority for Advance Rulings http://www.taxscan.in/gst-authority-advance-rulings/24244/


24 Dated: 15-6-2018
By:- VaibhavKumar Jain

Since you are recovering certain amount from employees, it amounts to supply and accordingly GST is liable to pay by you. The employee and employer are related party, under valuation rule, the value of supply is the value paid by you to the canteen contractor.

Since, you are the recipient and simultaneously providing canteen service, you can avail ITC on payment made to canteen contractor. The same ITC shall be utilized against your out put liability of canteen service only.

Finally, your GST liability shall be nil as the value of input service and outward supplies are same. However, you will show in your GSTR -1 as outward supplies and also ITC on your GSTR -3B and fully off set of ITC without further GST payment.

Gopabandhu


25 Dated: 24-1-2019
By:- Raghunath Gadre

HI,

From July 2018 (Notification 13/2018 dt. 26/7/2018) Canteen contractor will charge 5% GST in his bill,

You can claim Input credit of the same.

You have to also discharge GST on RCM on fair market value of food supplied to your employee


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