https://www.taxtmi.com/caselaws?id=424414 The AAR-TN ruled that an employer providing subsidized canteen food to employees under the Factories Act, 1948 is liable for GST on amounts collected from employees. The authority held that food supply constitutes a taxable service, not mere cost recovery, as canteen operation furthers business activities despite being statutorily mandated. The nominal charges collected from employees represent consideration for supply of services, making GST applicable regardless of whether the employer operates the canteen directly or through third-party vendors. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424414 The AAR-TN ruled that an employer providing subsidized canteen food to employees under the Factories Act, 1948 is liable for GST on amounts collected from employees. The authority held that food supply constitutes a taxable service, not mere cost recovery, as canteen operation furthers business activities despite being statutorily mandated. The nominal charges collected from employees represent consideration for supply of services, making GST applicable regardless of whether the employer operates the canteen directly or through third-party vendors. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424414