Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Scope of supply - subsidized canteen facility at factory - The ...

GST

September 4, 2023

Scope of supply - subsidized canteen facility at factory - The subsidized deduction made by the applicant from the employees who are availing food in the factory would not be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017. However, the aforementioned finding is only in respect of employees i.e. permanent employees. - AAR

 

View Source

 


 

You may also like:

  1. Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

  2. Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees -...

  3. Supply or not - subsidized canteen service - In the instant case the supplies by employer to employee are not free of charge. The applicant is recovering consideration...

  4. Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

  5. Levy of GST - supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of the food/beverages, although at subsidized...

  6. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

  7. Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...

  8. Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing...

  9. Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen...

  10. Supply or not - subsidized deduction made by the applicant from the employees, who are availing food in the factory - the subsidized deduction made by the applicant from...

 

Quick Updates:Latest Updates