Input Tax Credit Available on Employer's Share of Mandatory Canteen Services Under Factories Act

Input Tax Credit Available on Employer’s Share of Mandatory Canteen Services Under Factories ActCase-LawsGSTThe AAR ruled that Input Tax Credit (ITC) is available to the applicant for GST charged on food and beverages provided through mandatory canteen fa

Input Tax Credit Available on Employer's Share of Mandatory Canteen Services Under Factories Act
Case-Laws
GST
The AAR ruled that Input Tax Credit (ITC) is available to the applicant for GST charged on food and beverages provided through mandatory canteen facilities under the Factories Act, 1948, read with Gujarat Factories Rules, 1963. This eligibility applies specifically to canteen services for factory employees where such provision is obligatory under law. However, the ITC is limite

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