Employer's Subsidized Canteen Service Deducted from Salaries is Subject to GST, Confirms Advance Authority Ruling (AAR).

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....Supply or not - subsidized canteen service - In the instant case the supplies by employer to employee are not free of charge. The applicant is recovering consideration for supply which is deducted from the salary on a monthly basis, hence the press release will not aide the case of the applicant. - The subsidized deduction made by the applicant, from the employees who are availing food in the factory, would be considered towards "supply" of canteen service - Chargeable to GST - AAR....