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GST - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Rate of GST - Even though the meal, snacks, teas are provided to ...


GST on Employee Meals: 18% Rate Applies as Service to Company, Not Restaurant Service.

May 19, 2018

Case Laws     GST     AAR

Rate of GST - Even though the meal, snacks, teas are provided to and consumed by the workers/ employees of the recipient, the applicant is providing service to the recipient and not to workers / employees of the recipient - it is not in the nature of service provided by a restaurant - The service is attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) - AAR

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