Goods and Services Tax – Started By: – Bhushan Velhal – Dated:- 8-7-2017 Last Replied Date:- 4-1-2018 – Hi All, We are manufacturer of Wiring Harness of Motor Vehicle. Chapter heading 85443000 Our total employee including contractual are 1000. Hence canteen facility to the workers is the statutory requirement under Section 46, of the Factories Act, 1956. Caterer is third party who is preparing foods at his location and serves in our premises. Kindly confim on GST applicablity on Contract Employee Canteen Deduction. Regard Bhushan – Reply By Kusalava InternationalLimited – The Reply = Dear Mr. Bhushan, Supply of food for a consideration is a 'Business' as defined under Section 2 (17) of CGST Act, 2017 and also the respective SGST Ac
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