https://www.taxtmi.com/caselaws?id=411157 The Authority held that the applicant was not entitled to Input Tax Credit (ITC) on GST paid for the canteen facility under Section 17(5)(b)(i) of the CGST Act. Additionally, it was ruled that GST was not applicable on the amount collected from employees for canteen facility usage. The decision emphasized the inadmissibility of ITC and clarified the distinction between employer and employee contributions regarding GST liability on canteen charges. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411157 The Authority held that the applicant was not entitled to Input Tax Credit (ITC) on GST paid for the canteen facility under Section 17(5)(b)(i) of the CGST Act. Additionally, it was ruled that GST was not applicable on the amount collected from employees for canteen facility usage. The decision emphasized the inadmissibility of ITC and clarified the distinction between employer and employee contributions regarding GST liability on canteen charges. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411157