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TMI Blog2021 (8) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... en charges is borne by the applicant whereas the remaining part is borne by its employees. The said employees portion canteen charges is collected by the applicant and paid to the Canteen Service Provider. The applicant submitted that it does not retain with itself any profit margin in this activity of collecting employees portion of canteen charges. This activity carried out by applicant is wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 of the Factories Act, 1948. This facility provided to employee without making any profit and working as mediator between employee and contractor of canteen service provider. They are collecting amount from the employee and paid to the contractor of canteen. ii. With reference to the Gujarat Appellate Authority Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2021/07 dated 08.03.2021, Tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider charging GST on supply of food and same is not entitled to avail as ITC as it has been restricted by virtue of Section 17 (5) of CGST Act, 2017. In such case canteen service provided by company should not be construed as service and no GST shall be payable. Personal Hearing: 2. Shri Vinod Bohra, Manager (Indirect Taxation) appeared for the hearing and reiterated the contents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (XYZ) have agreed to provide a dish @ 60/- per plate and the contractor charges the GST on such supply. The company pays ₹ 40/- directly to contractor and ₹ 20 recovered from employees and pay to the contractor. The company has not availed GST credit on such supply. FINDINGS: 3. We have carefully considered all the submissions made by the applicant. We find that the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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