GST Exemption for Notice Pay Deduction and Limited ITC for Canteen Facilities to the extend of cost borne by the assessee

Last updated: 10 October 2023

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat, in the case of M/s. Tata AutoComp Systems Ltd[Ruling No. GUJ/GAANW2O23/23 dated June 19, 2023], held that deductions from employees' salaries for availing canteen facilities, transportation services provided to the employees and notice pay are not considered taxable under GST, and Input Tax Credit ("ITC”) can be claimed on GST charged by service providers, with restrictions based on the cost borne by the employer.

Citation :
Ruling No. GUJ/GAANW2O23/23 dated June 19, 2023

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Bimal Jain

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GST Exemption for Notice Pay Deduction and Limited ITC for Canteen Facilities to the extend of cost borne by the assessee

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GST Exemption for Notice Pay Deduction and Limited ITC for Canteen Facilities to the extend of cost borne by the assessee

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