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ITC on canteen

Goods and Services Tax - Started By: - Shankar Nayakar - Dated:- 17-4-2018 Last Replied Date:- 15-6-2018 - 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? - Reply By Alkesh Jani - The Reply = Sir, In my point of view ITC is not available. - Reply By Alkesh Jani - The Reply = Si .....

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the amount recovered from the employee as it amounts to outward supply. - Reply By Shankar Nayakar - The Reply = Cannot we avail ITC against disbursement to to third party ? company is charging from employee concessional rate only. - Reply By Ganeshan Kalyani - The Reply = Outdoor catering service is included in the negative list given u/s 17 (5) of CGST Act. Credit is not allowed. - Reply By KASTURI SETHI - The Reply = I endorse the views of both experts. - Reply By Susheel Gupta - The Reply = .....

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d, if an assessee is unable to determine valuation under the Act due to various factors. Rules are not preferred to the Act. Rules are meant for help Rules cannot override the Act. - Reply By subramanian vijayakumar - The Reply = I endorse sethi ji view he can not claim and avail ITC It is outdoor catering - Reply By KASTURI SETHI - The Reply = ITC in respect of 'Catering (Food and Beverage etc) & 'Works Contract Service' on the same taxable output service is virtually denied. - .....

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two parties are not related parties. Price means monetary consideration only Employer and employee are related parties Sub section (4) provides that where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed Since the Employer and employee are related parties we have to refer to rules and have no other option. Issue - Whether ITC of food and beverage is allowed or not, if allowed in whic .....

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tion which allows ITC where inward supply of food and beverages, outdoor catering are used for making outward supply. As such where a banquet hall, sub contracts supply of food and sub-contractor charges GST, the banquet hall can take input. But the restriction has been put by notification 11/2017, where caterer is charging GST @ 5% he cannot take ITC. Even a caterer can take input if he is charging 18%. Comments of experts are welcome. - Reply By Himansu Sekhar - The Reply = Value addition is n .....

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uestions to be replied today or tomorrow. Food and Beverage , Outdoor catering, and restaurant service are three separate goods and services and should be dealt separately and should not be clubbed while referring act and rules.There may be different scenario with different treatment for taxation of gst.Like full/part amount recovered by employee, amount not recovered by employee, in some of them outsiders also allowed to eat in canteen alongwith employees. - Reply By KASTURI SETHI - The Reply = .....

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ometimes an expert gives reply in brevity which also serves purpose. When all the experts contribute profusely, the querist gets a very clear picture of the issue. All experts welcome the views of others wherever any expert gives perfect reply. We are thankful to TMI for according such a useful platform where we can express our views based on knowledge, education, and experience and the same are perused by various persons (unlimited number of visitors of this site) not only in India but also abr .....

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ecifically 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 learne .....

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. - Reply By Rakesh Chitkara - The Reply = 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 ? - Reply By JAIPRAKASH RUIA - The Reply = I Apologize to experts. The only intention of the post was that learners like me learn lo .....

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