This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST on amount collected from employees towards canteen charges
Case Law Details
- Case Name
- In re Dishman Carbogen Amcis 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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat)
Whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges?
applicant has arranged a canteen for its employees, which is run by a third party Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by the applicant whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by the applicant and paid to the Canteen Service Provider. The applicant submitted that it does not retain with itself an...
Wrong conclusion. Employer and employee are related parties and therefore consideration is not a criteria. GST should be applicable not on the value collected and given to contractor but the fair/open market value.