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    <title>2022 (11) TMI 1265 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND</title>
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    <description>Nominal recoveries from employees for food supplied in a factory canteen constitute consideration for an outward supply under GST, so the canteen supply is taxable. GST is payable on both the amount recovered from employees and the amount paid to the canteen service provider as part of the canteen arrangement. Input tax credit on GST paid for canteen services is blocked and remains inadmissible, even where the canteen is maintained because of statutory factory obligations.</description>
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      <description>Nominal recoveries from employees for food supplied in a factory canteen constitute consideration for an outward supply under GST, so the canteen supply is taxable. GST is payable on both the amount recovered from employees and the amount paid to the canteen service provider as part of the canteen arrangement. Input tax credit on GST paid for canteen services is blocked and remains inadmissible, even where the canteen is maintained because of statutory factory obligations.</description>
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