Levy of GST - amount recovered from employees for canteen facility provided to them - As provision of...

Levy of GST - amount recovered from employees for canteen facility provided to them - As provision of canteen facility is a mandate as per Factories Act, 1948, we see that even considering the employee and employer transaction solely, GST is not applicable - the applicant is not liable to pay GST on the recoveries from the employees for the canteen services provided to them. - AAR .....

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