ITC available on canteen facility provided to direct employees working in factory

In re Tata Motors Limited (GST AAAR Gujarat)

Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory? 2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?

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