GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGST

GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGSTCase-LawsGSTAAR held that subsidized recoveries from regular employees for canteen services mandated under the Factories Act do not constitute “supply”

GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGST
Case-Laws
GST
AAR held that subsidized recoveries from regular employees for canteen services mandated under the Factories Act do not constitute “supply” under Section 7 of CGST/GGST Acts, following its ruling in Troikaa Pharmaceuticals and CBIC Circular No. 172/04/2022-GST; hence, no GST is leviable on the employees' share. However, contractual workers are not in an employer-employee

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