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GST - Highlights / Catch Notes

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


GST Not Applicable on Employer's Canteen Charges Collected from Employees Under Factories Act, 1948.

April 29, 2022

Case Laws     GST     AAR

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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