GST Applicable on Nominal Canteen, Transport Recoveries from Employees: Maharashtra AAR

In Re Kion India Pvt Ltd. (GST AAR Maharashtra) The Maharashtra Authority for Advance Ruling (AAR) has ruled that nominal amounts recovered by an employer, Kion India Pvt Ltd., from its employees for providing subsidized canteen facilities and non-air-conditioned bus transportation are subject to Goods and Services Tax (GST). The AAR addressed two key questions raised by the applicant, a manufacturing company mandated under the Factories Act, 1948, to provide canteen facilities to its workers. The company recovers a portion of the canteen costs from employee salaries and also proposes to deduc...