9911796707
TMI Blog2022 (3) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... the Canteen Service Provider - HELD THAT:- Intas has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Intas whereas the remaining part is borne by its employees. The said employees portion canteen charges is collected by Intas and paid to the Canteen Service Provider. Intas submitted that it does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyees at a concessional amount and recovering a part of the total cost of food and beverages from its employees and the balance cost is borne by Intas. Intas does not retain any profit margin in the activity of collecting employee's portion of canteen charges. 2. Question on which Advance Ruling sought: Whether GST, at the hands of the applicant, is leviable on the amount representing the employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by the taxpayer is that whether GST, at the hands of taxpayer, is leviable on the amount representing the employees' portion of canteen charges, which is collected by the taxpayer from the employees and paid to the canteen service provider. The taxpayer is recovering partial amount, on monthly basis, to ensure use of canteen facility to their employees only. Once an employee ceases to be in e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id to the Canteen Service Provider. Intas submitted that it does not retain with itself any profit margin in this activity of collecting employees' portion of canteen charges. Thus, we pass the Ruling:
RULING
GST, at the hands of the Intas, is not leviable on the amount representing the employees portion of canteen charges, which is collected by Intas and paid to the Canteen service provider. X X X X Extracts X X X X X X X X Extracts X X X X
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