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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Supply or not - subsidized canteen service - In the instant case ...

Case Laws     GST

December 5, 2022

Supply or not - subsidized canteen service - In the instant case the supplies by employer to employee are not free of charge. The applicant is recovering consideration for supply which is deducted from the salary on a monthly basis, hence the press release will not aide the case of the applicant. - The subsidized deduction made by the applicant, from the employees who are availing food in the factory, would be considered towards "supply" of canteen service - Chargeable to GST - AAR

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