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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Canteen services or supply - provision of subsidized lunch and ...


Subsidized employee lunches via contractors not a taxable supply under CGST Act Section 7(i)(c).

August 9, 2021

Case Laws     GST     AAR

Canteen services or supply - provision of subsidized lunch and refreshments to employees through contractors - The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)(c) of the CGST Act 2017. - AAR

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