Just a moment...

Report
FeedbackReport
Bars
×

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

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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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.....