TaxTMI 
TaxTMI 
2022 (3) TMI 1147
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....ri Neel Kumar, superintendent BRIEF FACTS M/s. Astral Ltd., hereinafter referred to as Astral for the sake of brevity, submitted that it provides canteen facility for its workers and staff. Astral submitted that it has more than 250 workers/employees and required to maintain the Canteen as per Factories Act, 1948 and in order to run the canteen, Astral has given the canteen service to a Canteen ....
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....ting the employees' portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory. 2. Whether GST is applicable on the amount representing the employee's portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO. 3. If GST is applicable then, whether input tax credit (....
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....ation are not pending or decided on any proceeding in the case of applicant (iii) In the instant case, on going through the application, it appears that the canteen facility is provided to the employees, by the canteen service provider, at the premises of the applicant, using all the capital goods and other basic facilities of the applicant. The cost of the canteen service is borne by the applic....