Nominal deduction from salaries for factory canteen facility is not 'supply' u/s 7 of CGST Act. ITC available on GST charged by Canteen Service Provider.
Case-Laws
GST
Deduction of nominal amount from employees' salaries for availing food facility in factory premises is not considered 'supply' u/s 7 of CGST Act, as per Circular No. 172/04/2022-GST. Input Tax Credit is available to applicant for GST charged by Canteen Service Provider, restricted to cost borne by applicant, as canteen fa
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