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        Case ID :
        GST

        AAR ruled that subsidised canteen charges for both regular and...

        AAR exempts subsidised canteen charges from GST under Factories Act statutory obligations framework

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAR ruled that subsidised canteen charges for both regular and contract employees are exempt from GST under statutory obligations framework. The Factories Act mandates canteen facilities for all workers, including contract labour, without distinction. Per CBIC Circular No. 172/04/2022-GST, perquisites provided under contractual obligations arising from statutory mandates do not constitute "supply" under Section 7 CGST Act. Consequently, partial cost recovery from employees does not alter the exemption status. Regarding input tax credit eligibility, AAR held that proviso to Section 17(5)(b)(i) CGST Act permits full ITC on inward supplies for statutory canteen operations, irrespective of cost recovery from employees, provided GST liability is not passed to employees and facility fulfills statutory obligations.
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