impact of the GST liability on canteen

Even though there is no profit as claimed by the applicant on the supply of food to its employees, there is “supply” and the applicant would come under the definition of “Supplier” - Since the applicant recovers the cost of food from its employees, there involves a ‘consideration’ as defined in Section 2(31) of the Act - 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 and therefore, taxable as a supply of service under GST
Case History :
Advance Ruling Authority, Kerala in Caltech Polymers Case holding that supply of food in the canteen maintained by the employer without any profit motive is liable for GST

whether answer will be different, if amount recovered is on actual cost basis instead of fixed amount

Even if the amount is recovered on actual basis, the answer would be same. 

However, as per proposed amendment to GST law, the credit on food expenses incurred by the employer would be available if providing food facility is mandated by any law. 

what would be your answer if company has not charged anything for such food?

DEAR

IF COMPANY DID NOT CHARGE ANYTHING THEN ITS OK,... BUT IF COMAPNAY CLAIMING ANY INPUT IN THIS REGARD HAS TO BE REVERSED

what if company gives contract to making food and payment to contrctor will be made ₹15 from employees and ₹ 10 by company (as subsidy) to the contrctor.

Then its 100% Supply as per section 7 & GST is applicable

Dear Sir,

GST is paying by employer . but they  recovered  some nominal charges  from their employee / contractor .

 GST is to be paid on Recovery amount from Employee / Contractor .

 

YES....................................... ON EMPLOYEE AMOUNT