GST Exemption on Canteen Fees for Permanent Employees; Taxable for Deputees, Travelers, Temps; Limited ITC Eligibility.

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....Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen facilities as it doesn't qualify as 'supply' under GST law. However, amounts recovered from employees of SMC on deputation, MSIL on business travel, and temporary workers are taxable. Suzuki is eligible for Input Tax Credit (ITC) on GST paid to the canteen service provider for permanent employees' facilities but not for the other groups or for kitchen utensils and equipment used in providing these facilities.....