https://www.taxtmi.com/article/detailed?id=11875 ITC on canteen services is available only for supplies the payer is legally obligated to provide; subsidised canteen for direct employees is treated as a non supply per the GST circular and ITC is limited to the cost borne by the applicant. Contract workers are not employees of the applicant, recovery from them for third party canteen services constitutes taxable outward supply, and no ITC is allowable where there is no statutory obligation to provide such canteen facilities. en-us Fri, 22 Sep 2023 10:20:41 +0530 Fri, 22 Sep 2023 10:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11875 ITC on canteen services is available only for supplies the payer is legally obligated to provide; subsidised canteen for direct employees is treated as a non supply per the GST circular and ITC is limited to the cost borne by the applicant. Contract workers are not employees of the applicant, recovery from them for third party canteen services constitutes taxable outward supply, and no ITC is allowable where there is no statutory obligation to provide such canteen facilities. Articles Goods and Services Tax - GST Fri, 22 Sep 2023 10:20:41 +0530 https://www.taxtmi.com/article/detailed?id=11875