GST not applicable on payment of notice pay and allowed ITC on canteen services

Last updated: 27 December 2021
Quick Summary
The Madhya Pradesh Appellate Authority for Advance Ruling (AAAR) has ruled that Goods and Services Tax (GST) is not applicable on notice pay recovered by an employer from an employee. The authority also confirmed that employers can claim Input Tax Credit (ITC) on mandatory canteen services provided to their staff. This decision reverses a previous ruling that had proposed GST applicability on these items.

Court :
AAAR, Madhya Pradesh

Brief :
The AAAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling No. MP/AAAR/07/2021 dated November 8, 2021] reversed the ruling of AAR

Citation :
Advance Ruling No. MP/AAAR/07/2021 dated November 8, 2021

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Bimal Jain
Published in GST
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