Dear Sir.
I want to Know that if hospital running of canteen, which suplly the food & beverage to hospital staff & patient attendent. but bill not raised in this regard and total sale during the year under 100000/-
what will be the tax liabilities in this regard.
thanks
Taxability of canteen supplies: determine if food service to staff or attendants triggers registration and compliance obligations. Tax liability for hospital canteen supplies to staff and patient attendants depends on whether those food and beverage transfers constitute taxable supplies; absence of formal bills does not negate liability. The stated annual turnover below the registration threshold is relevant to whether registration, invoicing, return filing, and other compliance obligations are triggered. Operators should determine the taxable character of the canteen activity, retain transaction records, and seek authoritative clarification from the tax administration on applicability and procedural requirements. (AI Summary)