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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Supply or not - nominal amount of recoveries made by the ...

Case Laws     GST

January 22, 2024

Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle that services provided by an employer to an employee, in the course of employment, are outside the scope of GST, but this does not apply to facilities like canteens where the employer recovers a cost from employees. - AAR

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