GST & ITC on Canteen Charges: AAAR Gujarat Rules on M/s Troikaa

In re  Troikaa Pharmaceuticals Ltd (GST AAAR Gujarat) Gujarat Appellate Authority for Advance Ruling (AAAR) reviewed the case of Troikaa Pharmaceuticals Ltd. regarding GST applicability and Input Tax Credit (ITC) eligibility on subsidized canteen services provided to employees and contractual workers. Troikaa, engaged in the manufacture and sale of pharmaceutical products, provides canteen facilities as mandated under Section 46 of the Factories Act, 1948. The company subsidizes 50% of the canteen cost, recovering this from employees, while contractual workers pay their portion directly to th...