GST and ITC on Canteen Services and recoveries from employees

Tube Investment of India Limited (GST AAR Uttarakhand) a. Whether the nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen would be considered as a ‘Supply’ by the applicant under the precisions of Section 7 of Central Goods and Service Tax Act, 2017? Yes, it is a supply. b. Whether GST is applicable on the amount recovered from the employees for the food provided in the factory canteen or on the amount paid by the Applicant to the Canteen Service Provider? GST is applicable on both the amount i.e. amount paid to the ca...