GST Applicable on Canteen Charges as Salary Deduction Qualifies as Consideration

In re Carraro India Private Limited (GST AAR Maharashtra) The case concerns an application filed before the Appellate Authority for Advance Ruling, Maharashtra, seeking clarification on GST implications relating to canteen facilities provided to employees and recovery of notice pay. The applicant is a manufacturing company operating a factory in Maharashtra with around 900 employees. Under Section 46 of the Factories Act, 1948, it is mandatory for factories employing more than 250 workers to provide canteen facilities. To comply with this statutory obligation, the applicant engaged a third-par...