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    <title>Employer-Provided Subsidized Food to Employees Classified as &#039;Supply of Service&#039; Under GST Act, Subject to GST Charges.</title>
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    <description>Supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of food by the employer, i.e, the applicant to their employees is composite supply of food held as &#039;Supply of service&#039; as per Schedule-II of the GST Act and the amount collected by the Applicant is a &#039;Consideration&#039; on which GST is liable to be paid. - AAR</description>
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