https://www.taxtmi.com/forum/issue?id=114733 ITC for food and beverages supplied in factory canteens is allowed where the employer is legally obliged to provide them; if no recovery from employees occurs, ITC is claimable on contractor bills or self procured materials. Recovery from employees renders the outward supply taxable at a concessional rate without ITC entitlement and triggers proportionate reversal of ITC. Contractor registration status affects availability of ITC and chargeability of tax. en-us Fri, 08 Mar 2019 08:51:55 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114733 ITC for food and beverages supplied in factory canteens is allowed where the employer is legally obliged to provide them; if no recovery from employees occurs, ITC is claimable on contractor bills or self procured materials. Recovery from employees renders the outward supply taxable at a concessional rate without ITC entitlement and triggers proportionate reversal of ITC. Contractor registration status affects availability of ITC and chargeability of tax. Discussion-Forum GST Fri, 08 Mar 2019 08:51:55 +0530 https://www.taxtmi.com/forum/issue?id=114733