GST Applies to Employer-Provided Canteen Services: Employees Pay Nominal Fee for Subsidized Meals Under Factories Act, 1948.

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Full Text of the Document

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....Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the factories Act, 1948 - The supply of the food/beverages, although at subsidized rates, by the Appellant/employer to their employees is certainly an activity amounting to supply of service and attracts levy of GST on that part of the consideration being charged for such supply. - AAAR....