Court :
AAR, Madhya Pradesh
Brief :
The AAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling Order No. 02/2021 dated June 7, 2021] held that, GST is applicable on payment of notice pay by an employee to employer in lieu of notice period and telephone charges, Group Medical Insurance Policy ("the Policy") recovered from employees and free of cost canteen facility provided to employees. Further, Input Tax Credit ("ITC") is not available with respect to canteen services provided by the employer to their employees.
Citation :
Advance Ruling Order No. 02/2021 dated June 7, 2021
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