performance of Canten Contractor

[MITSUI PRIME ADVANCED]

Dear Sir,

We are availing facility of Canteen in Factory premises as per provision of factory Act 1948 earlier allied exemption from service tax by Central Board of Excise and Custom.

Canteen Service Provider provide BHOJAN to all employees. and Charge CST 12.05%

fact of the issue:-

Service Provider belong from Haryana State and all Service provide to our Neemrana Plant from neemrana.

01. All Material (vegetarian) buying from Neemrana (Raja than)

pl. provide your valuable service VAT or CST would be applicable ?

Thanks and Regards

Arjun Sachdeva

AI Summary

Canteen Service Provider Must Register with Rajasthan VAT Due to Local Material Sourcing; Adjust CST Charges. A query was raised regarding the tax implications for a canteen service provider supplying meals at a factory in Neemrana. The service provider, based in Haryana, charges a Central Sales Tax (CST) of 12.05%. The respondent advised that the contractor should be registered under the Haryana VAT Act, 2003, which justifies the CST charge. However, since all materials are sourced from Neemrana, Rajasthan, the contractor should register with Rajasthan VAT authorities and adjust the tax charges accordingly.