GST and ITC on Canteen Services and recoveries from employees

Tube Investment of India Limited (GST AAR Uttarakhand)

a. Whether the nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen would be considered as a ‘Supply’ by the applicant under the precisions of Section 7 of Central Goods and Service Tax Act, 2017?

Yes, it is a supply

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