GST not applicable on payment of notice pay and allowed ITC on canteen services

M/s Bharat Oman Refineries Limited (GST AAAR Madhya Pradesh) The AAAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling No. MP/AAAR/07/2021 dated November 8, 2021] reversed the ruling of AAR which held that GST is applicable on recovery of: Notice pay from an employee by employer in lieu of notice period Telephone charges Group Medical Insurance Policy (“the Policy”) recovered from employees and providing Canteen facility to employees free of cost Held that, the AAR had erred in concluding that such activity was leviable to GST. Further held that Input ...