AAR exempts subsidised canteen charges from GST under Factories Act statutory obligations framework
Case-Laws
GST
AAR ruled that subsidised canteen charges for both regular and contract employees are exempt from GST under statutory obligations framework. The Factories Act mandates canteen facilities for all workers, including contract labour, without distinction. Per CBIC Circular No. 172/04/2022-GST, perquisites provided under contractual obligations arising from statutory mandates do
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