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    <title>Canteen Service Provider</title>
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    <description>Canteen food supplied for consideration is taxable under GST as restaurant/eating joint supplies, with liability measured by the transaction or open market value rather than the subsidised price. Employer subsidies that constitute valuable consideration must be included in the assessable value, and suppliers must register for GST once turnover exceeds the statutory threshold; applicable notified rates and central/state components determine the tax payable.</description>
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