ITC on employees food

Dear Nayab,

To add on, in terms of notification no. 13/2018 - CTR dated 26th July 2018, GST rate for Canteen services would be 5% provided that credit of input tax charged on goods and services used in supplying the service has not been taken. \

GST rate for supply of food at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature would be 18% with ITC eligibility.

In your case, if company is providing canteen services on regular basis to various entities, then you have to charge GST at 5% and ITC could be restricted.