No GST on canteen service charges collected from employees under contractual agreement

In re Troikaa Pharmaceuticals Limited (GST AAR Gujarat) No GST on charges collected from employees for canteen services provided under contractual agreement The AAR, Gujarat in the matter of M/s. Troikaa Pharmaceuticals Limited [Advance Ruling No. GUJ/GAAR/R/ 2022/38 dated August 10, 2022] has ruled that no Goods and Services Tax (“GST”) is payable on the employees portion collected by the employer for providing canteen services as perquisites and paid to the canteen service provider in terms of contractual agreement, however, GST is payable on such portion, when provided to contractual wo...