https://www.taxtmi.com/highlights?id=79517 Deduction of nominal amount from employees' salaries for availing food facility in factory premises is not considered 'supply' u/s 7 of CGST Act, as per Circular No. 172/04/2022-GST. Input Tax Credit is available to applicant for GST charged by Canteen Service Provider, restricted to cost borne by applicant, as canteen facility is obligatory under Factories Act and Gujarat Factories Rules for employees in factory. en-us Thu, 18 Jul 2024 07:23:43 +0530 Thu, 18 Jul 2024 07:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79517 Deduction of nominal amount from employees' salaries for availing food facility in factory premises is not considered 'supply' u/s 7 of CGST Act, as per Circular No. 172/04/2022-GST. Input Tax Credit is available to applicant for GST charged by Canteen Service Provider, restricted to cost borne by applicant, as canteen facility is obligatory under Factories Act and Gujarat Factories Rules for employees in factory. Highlights GST Thu, 18 Jul 2024 07:23:43 +0530 https://www.taxtmi.com/highlights?id=79517