https://www.taxtmi.com/forum/issue?id=114481 Supply of canteen food to employees by a third party caterer is to be valued at market value where employer and employee are related, so GST is payable on the full canteen bill even if only part is recovered from employees. Contractual canteen/mess/cafeteria services supplied by institutions are subject to a reduced rate under notification with a condition of non availment of input tax credit, affecting ITC eligibility and requiring appropriate apportionment of common credits when that option applies. en-us Fri, 11 Jan 2019 08:02:45 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114481 Supply of canteen food to employees by a third party caterer is to be valued at market value where employer and employee are related, so GST is payable on the full canteen bill even if only part is recovered from employees. Contractual canteen/mess/cafeteria services supplied by institutions are subject to a reduced rate under notification with a condition of non availment of input tax credit, affecting ITC eligibility and requiring appropriate apportionment of common credits when that option applies. Discussion-Forum GST Fri, 11 Jan 2019 08:02:45 +0530 https://www.taxtmi.com/forum/issue?id=114481