9911796707
TMI Blog2018 (4) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant is a Private Limited Company engaged in the manufacture and sale of footwear. It is submitted that they are providing canteen services exclusively for their employees. They are incurring the canteen running expenses and are recovering the same from its employees without any profit margin. 3. The applicant has further submitted that the service provided to the employee is not being carried out as a business activity. It is according to the provisions of the Factories Act, 1948. As per section 46 of the said Act, any factory employing more than 250 workers is required to provide canteen facility to its employees. The applicant detailed the work as follows:- a) The space for the canteen is provided by the Company, ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Service Tax Law. 6. The applicant, in their application dated 30-12-2017, raised the following questions to be determined by the authority for Advance Ruling. "Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act." 7. The authorised representative of the applicant was heard in the matter and the contentions raised were examined. 8. It is true that in the pre-GST period, vide Sl No. 19 and 19A of Notification No. 25/2012 ST dated 20.60.2012 as amended by Notification No. 14/2013-Service Tax dated 22.10.2013 the 'services provided in relation to serving of food or beverages by a canteen maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply of food to its employees, there is "supply" as provided in Section 7(1 )(a) of the GST Act, 2017. The applicant would definitely come under the definition of "Supplier" as provided in sub-section (105) of Section 2 of the GST Act, 2017. 11. The term 'consideration' is defined in Section 2(31) of the GST Act, 2017 which is extracted below: 'consideration' in relation to the supply of goods or services or both includes,- a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
