ITC eligibility on canteen expenses

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Last updated: 05 February 2020
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This document explores the eligibility of Input Tax Credit (ITC) on canteen expenses, specifically food and beverages, for businesses. It clarifies the obligations under the Factories Act, 1948, for employers with over 250 workers to provide canteen facilities. The document discusses how the interpretation of this Act and related state rules can make such expenses eligible for ITC, while also outlining exclusions for non-manufacturing staff and visitors.

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NITYA's Outlook | Issue 40 | ITC eligibility on canteen expenses – Open Issues #pdf
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Submitted by · Posted 05 February 2020 · Other files by Nitya Tax Associates · Report
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