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GST - Highlights / Catch Notes

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Levy of GST - amount recovered from employees for canteen ...

GST

April 6, 2023

Levy of GST - amount recovered from employees for canteen facility provided to them - As provision of canteen facility is a mandate as per Factories Act, 1948, we see that even considering the employee and employer transaction solely, GST is not applicable - the applicant is not liable to pay GST on the recoveries from the employees for the canteen services provided to them. - AAR

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