Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.

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....Scope of the term supply - The recovery of food expenses from the employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of service under GST. - AAR....