GST would be levied on recovery of canteen services regardless "profit-making" aspect


Last updated: 18 January 2021

Court :
Gujarat AAR

Brief :
The Hon'ble Gujarat AAR, in the matter of M/s Amneal Pharmaceuticals Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/50/2020, dated July 30, 2020] held that GST would be levied on recovery of amount from employee on account of third party canteen services provided by a company to their employees which is obligatory under Factories Act 1948 ("Factories Act"), as it will amounts to supply under Section 7(1))(a) of the Central Goods and Services Tax Act, 2017 ("CGST Act") even if there is no profit making.

Citation :
Advance Ruling No. GUJ/GAAR/R/50/2020, dated July 30, 2020

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

Bimal Jain
Published in GST
Views : 127
Share Report Abuse
Comments

CAclubindia's WhatsApp Groups Link

Other Latest Judgments

View More Judgments »


CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us
budget 26-27

Browse by Category