Input Tax Credit Eligible for Canteen Services for Employees, Excludes Contractual Workers Under GST Rules.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Availability of Input tax credit (ITC) - canteen services provided to employees - subject to the condition that the burden of GST have not been passed on to the employees. The applicant is eligible for proportionate ITC on permanent employee, on food supplied by canteen service to employees only and not contractual workers. - AAR....