Employer-Provided Canteen Services Exempt from GST, Recovery Charges Subject to Tax.

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....Supply or not - levy of GST - canteen facilities provided to its employees - it was clarified by the CBIC that prerequisites provided by the employer to its employees in terms of contractual agreement will not be subjected to GST. - However, recovery of charges from the employees as business activity shall be chargeable to tax / GST - AAR....