Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

GST ON CONCESSIONAL FOOD TO EMPLOYEES, Goods and Services Tax - GST

Issue Id: - 114168
Dated: 22-9-2018
By:- CABIJENDERKUMAR BANSAL
GST ON CONCESSIONAL FOOD TO EMPLOYEES

  • Contents

Dear All,

I have a query regarding GST treatment on Concessional Food to employees.

For example:- company is getting Tiffin from outside @40 Rs. and charging to employees and contractor workers @15 rs. balance 25 rs. is contributed by company.

Our query is, on which amount we should charge GST ? Whether on 15rs. or 40 rs. or (40+10%= 44) and take credit of GST on purchase of 40 rs./-

Thanks,

Gorav Goyal

8447589778

Post Reply

Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 22-9-2018
By:- Yash Jain

Dear Sir,

Please charge GST On value as being recovered from the Employees Only. (Rs.15)

Regards


2 Dated: 23-9-2018
By:- DR.MARIAPPAN GOVINDARAJAN

I endorse the views of Shri Yash


3 Dated: 23-9-2018
By:- Rajagopalan Ranganathan

Sir,

You have to charge gst on that portion of the price which is borne by your employees.


4 Dated: 23-9-2018
By:- KASTURI SETHI

I concur with the views of the experts.


5 Dated: 23-9-2018
By:- KASTURI SETHI

Charging of food expenses from the employees for the canteen services by the employer/company is covered under the definition of "outward supply" as defined under Section 2 (83) of CGST Act, 2017.


6 Dated: 24-9-2018
By:- MUKUND THAKKAR

Kindly note that your company is not business of food supply . same business criteria is effected in GST.

But in such case portion of employee as per press release of 10th july, if the amount is part of appointment clause need not pay the GST.

In case of contractor you have to pay the GST amount of ₹ 40/- i/o ₹ 15.

This is my view other expert valuable comments are awaited.


7 Dated: 29-9-2018
By:- CABIJENDERKUMAR BANSAL

Thanks for the reply.

as per our GST Auditors, they are asking to raise invoice @44 and taken credit on 40. That means we need to pay GST on extra amount @4 (44-40) which is extra cost to the company.

Their view is Employee and employer is related party as per GST Act, and valuation provisions will apply and 10% will be added to cost i.e. 40+10%=44

and credit will be taken on 40 ( invoice recd. from canteen food supplier).

Pls. clarify.


1

Post Reply

← Previous Next →
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.