https://www.taxtmi.com/article/detailed?id=11056 The ruling distinguishes employees from contractual workers: recoveries from employees for canteen services provided due to a statutory obligation do not attract GST at the hands of the employer, whereas recoveries from contractual workers constitute an outward supply and attract GST. ITC on GST paid is available for food supplied to employees where the canteen is obligatory under law and the tax burden is not passed to employees, but ITC is not available for food supplied to contractual workers. en-us Thu, 02 Feb 2023 08:58:31 +0530 Thu, 02 Feb 2023 08:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11056 The ruling distinguishes employees from contractual workers: recoveries from employees for canteen services provided due to a statutory obligation do not attract GST at the hands of the employer, whereas recoveries from contractual workers constitute an outward supply and attract GST. ITC on GST paid is available for food supplied to employees where the canteen is obligatory under law and the tax burden is not passed to employees, but ITC is not available for food supplied to contractual workers. Articles Goods and Services Tax - GST Thu, 02 Feb 2023 08:58:31 +0530 https://www.taxtmi.com/article/detailed?id=11056