2021 (8) TMI 836

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....r the applicant : Shri Vinod Bohra, Manager (Indirect Taxation) BRIEF FACTS The applicant, M/s. Dishman Carbogen Amcis Ltd., has sought Ruling on whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges. The applicant submitted as follows: i. Company is providing canteen facility to their employee as it is mandatory as ....

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....6.2012. iv. They are of the opinion that this activity does not fall within the scope of supply as the same is not in the course or furtherance of its business. They are facilitating the supply of food to the employees which is statutory requirement and is recovering only employees share as actual expenditure incurred in a connection with the food supply without making any profit. ....

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....• They have contract with canteen contractor and agreed to pay him the fix per plate amount as per agreement. As per company policy, applicant provide the food facility to their employees and recovered of nominal amount from the employee and the said recovered amount is paid to canteen contractor.. For more clarity they have given the following illustration. Illustration: The company (Dis....