ITC Allowed on Canteen Facility for Direct Employees, Limited to Employer’s Cost: AAR Gujarat

In re Amneal Pharmaceuticals Pvt. Limited (GST AAR Gujarat)

The Gujarat Authority for Advance Ruling (AAR) addressed the query of M/s. Amneal Pharmaceuticals Private Limited, concerning the eligibility of Input Tax Credit (ITC) on Goods and Services Tax (GST) charged by canteen service providers. Amneal, a pharmaceutical manufacturer with over 250 employees and registered under the Factories Act, 1948, provides mandatory canteen facilities at its Bavla factory, as per legal requirements. The company contracts with external canteen service providers (CSP)

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