GST Applies on Canteen Charges Recovered by Employer from Employees: AAR Maharashtra

In re KSB Limited (GST AAR Maharashtra)

The application before the Authority of Advance Ruling, Maharashtra concerned the applicability of Goods and Services Tax (GST) on canteen facilities provided by KSB Limited to its employees through third-party canteen service providers. The applicant, a manufacturer of liquid handling pumps with multiple factories in Maharashtra, sought clarity on whether such canteen arrangements constitute a taxable supply under the CGST and MGST Acts, particularly where no amount, or only part of the cost, is recovered from employees.

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