GST on Canteen Facilities: Employers and Employees Are Related Persons; Valuation Follows Rule 28, Not Nominal Recovery.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of GST - Applicability of GST on recovery of nominal amount for availing canteen facilities by the employees - he employer and employee are related person as per Explanation to Section 15, and therefore, the valuation of canteen facility provided by applicant to its employees shall be as per Rule 28 and not at the nominal amount recovered by applicant from its employees. - AAR....