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GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Taxability of supply - outward supply or not - recovery of ...

GST

April 29, 2022

Taxability of supply - outward supply or not - recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948 - GST, at the hands of the Cadmach, is not leviable on the amount representing the employees portion of canteen charges, which is collected by Cadmach and paid to the Canteen service provider. - AAR

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