Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

No GST on charges collected from employees for canteen services provided.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o GST on charges collected from employees for canteen services provided.<br>By: - Rajeev Jain<br>Goods and Services Tax - GST<br>Dated:- 6-2-2023<br><br>It has been held by the Authority for Advance Rulings, Gujarat on the application filed by IN RE: M/S. TROIKAA PHARMACEUTICALS LIMITED - 2022 (9) TMI 200 - AUTHORITY FOR ADVANCE RULING, GUJARAT - * GST is not payable on employees&#39; portion o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f canteen charges collected by employer and paid to canteen service provider as canteen service is provided as per contractual agreement. * Amount collected from contractual workers and paid to canteen service provider is subject to levy of GST as employer and contractual workers do not fall under ambit of employer-employee relationship. * Input tax credit of GST paid on canteen charges is ava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ilable as employer is under obligation to provide such facility as per Factories Act. * Input tax credit of GST paid on canteen services provided to contractual worker cannot be availed as employer/applicant and such workers will not fall under ambit of employer-employee relationship and employer is not under legal obligation to provide such facility to such workers. It was also held by the Aut....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hority for Advance Rulings, Gujarat on the application filed by IN RE: M/S. CADILA HEALTHCARE LIMITED - 2022 (4) TMI 1339 - AUTHORITY FOR ADVANCE RULING, GUJARAT * Part of Canteen charges is borne by applicant whereas re-maining part is borne by its employees - Said employees&#39; portion canteen charges is collected by applicant and is paid to Canteen Service Provider, without making any profi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Under these circumstances, GST is not leviable on activity of collection of employees&#39; portion of amount by appellant, there being no supply of goods or service by appellant to its employees.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....