Case Law Details
Case Name : In re Tata Motors Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/39/2021
Date of Judgement/Order : 30/07/2021
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re Tata Motors Ltd. (GST AAR Gujarat)
TC on GST paid on canteen facility is blocked credit under Section 17(5)(b)(i) of CGST Act and inadmissible to applicant.
GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.
Order AAAR:- ITC available on canteen facility provided to direct employees working in factory
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