1.Whether GST shall be applicable on the amount recovered by the company, M/s Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948?
2.Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948?
States/UT
Order No. & Date
GUJ/GAAR/R/2022/38 dated 10.08.2022
Order date
10-08-22
Category
97(2)(d) & (e)
Year