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Input Tax Credit on GST for Obligatory Canteen Services under Factories Act, 1948
Case Law Details
- Case Name
- In re Kohler India Corporation Pvt Ltd. (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Kohler India Corporation Pvt Ltd. (GST AAR Gujarat)
AAR concluded that the deduction made by the applicant from employees for canteen services would not be considered a ‘supply’ under Section 7 of the CGST Act, 2017. Regarding ITC, the AAR ruled that the applicant can avail ITC on GST charged by the canteen service provider for obligatory canteen services under the Factories Act, 1948. However, ITC is restricted to the extent of the cost borne by the applicant, following the amended Section 17(5)(b) and circular No. 172/04/2022-GST dated 6.7.2022
Introduction: In a recent ru...
There are still so many If and Buts and this need to be further clarified. Still there is no clarity whether you can get the credit in respect of services in relation with contractual manpower ? Similarly amount recovered from employees is still being considered as supply and subject to GST collection ?