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GST - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Scope of the term supply - The recovery of food expenses from ...


Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.

April 12, 2018

Case Laws     GST     AAR

Scope of the term supply - The recovery of food expenses from the employees for the canteen services provided by company would come under the definition of 'outward supply' as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of service under GST. - AAR

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