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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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-LawsGSTDeduction 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 … Continue reading “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.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69620","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69620"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69620\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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