GST on amount recovered from employee on account of third party canteen services

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujarat) Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? In this case, a moot point is to be decided as to whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by the company. We note that the applicant is a 100% EOU. More than 500 employees are working in the factory. They are providing ca...