Dishman Carbogen Amcis Ltd ., In re
Date: July 9, 2021
Subject Matter
GST not leviable on amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.
Summary
The applicant has arranged a canteen for its employees, which is run by a third party Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by the applicant whereas the remaining part is borne by its employees. The…
The applicant, M/s. Dishman Carbogen Amcis Ltd., has sought Ruling on whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges. The applicant submitted as follows:- i. Company is providing canteen facility to their employee as it is mandatory as per Section 46 of the Factories Act, 1948. This facility provided to employee without maki…