ITC on GST for Canteen Services Limited to Costs for Direct Employees, Excludes Contract Workers' Charges.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Input Tax Credit - GST charged by service provider on canteen facility provided to employees working in factory - they have been discharging GST on the canteen charges recovered from contract employees - the ITC on GST charged by the canteen service provider will be available only to the extent of cost borne by the appellant, for providing the canteen services only to its direct employees. - AAAR....