{"id":74509,"date":"2025-12-03T08:57:10","date_gmt":"2025-12-03T03:27:10","guid":{"rendered":""},"modified":"2025-12-03T08:57:10","modified_gmt":"2025-12-03T03:27:10","slug":"gst-on-canteen-charges-no-tax-on-employees-taxable-supply-to-contractual-workers-under-section-7-cgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74509","title":{"rendered":"GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGST"},"content":{"rendered":"<p>GST on canteen charges: no tax on employees, taxable supply to contractual workers under Section 7 CGST<br \/>Case-Laws<br \/>GST<br \/>AAR held that subsidized recoveries from regular employees for canteen services mandated under the Factories Act do not constitute &#8220;supply&#8221; 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&#39; share. However, contractual workers are not in an employer-employee<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94738\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;supply&#8221; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74509","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74509","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=74509"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74509\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}