2021 (8) TMI 836

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..... hra, Manager (Indirect Taxation) BRIEF FACTS The applicant, M/s. Dishman Carbogen Amcis Ltd., has sought Ruling on whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges. The applicant submitted as follows: i. Company is providing canteen facility to their employee as it is mandatory as per Section 46 of the Factories Act, 1948. .....

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..... does not fall within the scope of supply as the same is not in the course or furtherance of its business. They are facilitating the supply of food to the employees which is statutory requirement and is recovering only employees share as actual expenditure incurred in a connection with the food supply without making any profit. v. The canteen service provider charging GST on supply of food and s .....

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..... t as per agreement. As per company policy, applicant provide the food facility to their employees and recovered of nominal amount from the employee and the said recovered amount is paid to canteen contractor.. For more clarity they have given the following illustration. Illustration: The company (Dishman) and canteen contractor (XYZ) have agreed to provide a dish @ 60/- per plate and the contract .....

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