GST on Dr. Note to Contractors of Canteen facility provided to his workers

[Sanjeev Jha]

We have canteen facility for staff & workers. Contract workers are availing canteen facility and charges Debit to the contractor. Please guide, whether GST applicable in such type of Dr. note ?

[KASTURI SETHI]

Charges debit to contractor is consideration. GST is applicable.

[Himansu Sekhar]

Correct view sir

AI Summary

GST applicability: canteen charges debited to contractor treated as consideration and taxable under GST law. Charges debited to the contractor for canteen facilities provided to contract workers constitute consideration for supply and are taxable under GST when invoiced or raised as a debit to the contractor.