https://www.taxtmi.com/highlights?id=65472 Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen facilities as mandated under Section 46 of the Factories Act, 1948 and supplies food at a subsidized cost through third-party-vendor. The supply of food by the applicant is 'Supply of Service' by the applicant to their contractual worker/s. The cost, which is recovered from the salary of contractual worker, as deferred payment is 'consideration' for the supply and GST is liable to be paid - AAR en-us Mon, 05 Sep 2022 18:10:11 +0530 Mon, 05 Sep 2022 18:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65472 Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen facilities as mandated under Section 46 of the Factories Act, 1948 and supplies food at a subsidized cost through third-party-vendor. The supply of food by the applicant is 'Supply of Service' by the applicant to their contractual worker/s. The cost, which is recovered from the salary of contractual worker, as deferred payment is 'consideration' for the supply and GST is liable to be paid - AAR Highlights GST Mon, 05 Sep 2022 18:10:11 +0530 https://www.taxtmi.com/highlights?id=65472