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of <h1>GST on Employee Canteen Deductions: Valuation Under Rule 30 or 31, No Input Tax Credit for Manpower Services</h1> Rule 30 of the CGST Rules prescribes the valuation of supply based on cost, adding a 10% markup or using reasonable means in line with GST principles. Rule 31 provides a residual method for valuing goods or services when not determined under Rules 27 to 30. In a case involving a company, deductions from employees for canteen services are considered a supply, requiring GST payment based on Rule 30 or 31. The company cannot claim Input Tax Credit on GST for manpower services used in the canteen. Another ruling applied Rule 31, valuing supply at 40% of plot sale amounts.
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