No GST on amount recovered from employee for 3rd party canteen services

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under Section 2(17) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. However, the appellant has asserted before us that it is collecting the portion of employees’ share and paying to Canteen Service Provider, a thir...