Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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.
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
