https://www.taxtmi.com/caselaws?id=755761 AAR Gujarat ruled that deduction of nominal amounts from employee salaries for factory canteen food does not constitute supply of services under section 7 of CGST Act, 2017, citing circular No. 172/04/2022-GST regarding employer-employee contractual perquisites. The authority held that Input Tax Credit on GST charged by canteen service provider is available to the applicant, restricted to costs borne by applicant only, as canteen facility provision is mandatory under Factories Act, 1948 and Gujarat Factories Rules, 1963. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755761 AAR Gujarat ruled that deduction of nominal amounts from employee salaries for factory canteen food does not constitute supply of services under section 7 of CGST Act, 2017, citing circular No. 172/04/2022-GST regarding employer-employee contractual perquisites. The authority held that Input Tax Credit on GST charged by canteen service provider is available to the applicant, restricted to costs borne by applicant only, as canteen facility provision is mandatory under Factories Act, 1948 and Gujarat Factories Rules, 1963. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755761