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    <title>2023 (5) TMI 228 - AUTHORITY FOR ADVANCE RULING, TELANGANA</title>
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    <description>AAR Telangana ruled on GST classification for bonus reimbursement in canteen services. If the service provider retains no commission from bonus payments received from service recipients for employee distribution, the entire bonus amount is taxed at 5% as part of canteen services consideration. However, if the provider retains commission as an intermediary, GST applies at 18% on the commission portion and 5% on the remaining bonus amount. The ruling clarifies that bonus payments constitute part of the taxable value for canteen services when no intermediary commission is retained.</description>
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    <pubDate>Wed, 12 Apr 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437421</link>
      <description>AAR Telangana ruled on GST classification for bonus reimbursement in canteen services. If the service provider retains no commission from bonus payments received from service recipients for employee distribution, the entire bonus amount is taxed at 5% as part of canteen services consideration. However, if the provider retains commission as an intermediary, GST applies at 18% on the commission portion and 5% on the remaining bonus amount. The ruling clarifies that bonus payments constitute part of the taxable value for canteen services when no intermediary commission is retained.</description>
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      <pubDate>Wed, 12 Apr 2023 00:00:00 +0530</pubDate>
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