Thursday, 01 December 2022 / Published in GST, CBIC, GSTN

Whether nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply” and ITC available on Input catering services?

In re., Tube Investment of India Limited (GST AAR Uttarakhand) order dated 24.11.2022 Whether nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply”? Facts of the Case: This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax