https://www.taxtmi.com/highlights?id=59276 Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants from employees for usage of canteen facility - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant. - GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider. - AAR en-us Wed, 18 Aug 2021 17:46:36 +0530 Wed, 18 Aug 2021 17:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59276 Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants from employees for usage of canteen facility - ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant. - GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider. - AAR Highlights GST Wed, 18 Aug 2021 17:46:36 +0530 https://www.taxtmi.com/highlights?id=59276