No ITC available for canteen expenses incurred for contract workers
Last updated: 21 September 2023
Court :
AAR, Gujarat
Brief :
The AAR, Gujarat, in M/s. EimcoElecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit ("ITC") of GST on canteen facility provided to contract worker because contract worker are not employees of the assessee but are employees of the Contractor and there is no obligation on the assessee to provide canteen facility to such contract worker.
Citation :
Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023
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Bimal Jain
Published in GST
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