Tata Motors Ltd ., In re
Date: July 30, 2021
Subject Matter
ITC is not available on GST charged by service provider on canteen facility provided to employees working in a factory
Summary
Q1. Whether i nput tax credit (ITC) available to Applicant on GST charged by service provider on canteen facility provided to employees working in factory? A1) ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST A…
The applicant submitted that they are maintaining canteen facility to its employees at its factory premises to comply with the mandatory requirement of maintaining the canteen as per the Factories Act, 1948. The applicant submits that as per the proviso to Section 17(5) (b) of Central Goods & Service Tax Act, 2017 , ITC of GST paid on goods or services or both shall be available, where it is o…