No GST on Employee Canteen Charges: Alleima India Pvt Ltd (AAR Gujarat)

In re Alleima India Private Limited (AAR Gujarat)

In a significant ruling, the Authority for Advance Rulings (AAR) in Gujarat has provided clarity on the applicability of GST on nominal charges deducted by employers for canteen services provided to employees. The case in question, involving Alleima India Private Limited, examines whether the recovery of a nominal amount from employees’ salaries for canteen facilities constitutes a ‘supply of service’ under the CGST Act, 2017, and whether Input Tax Credit (ITC) is available for the GST paid by the company to the ca

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