Amneal Pharmaceuticals Pvt. Ltd ., In re
Date: March 8, 2021
Subject Matter
GST is NOT applicable on the amount recovered from employee on account of third party canteen services. AAR ruling set aside
Summary
Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? The appellant has asserted before us that it is collecting the…
The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. has more than 500 employees working in its factory. There is a canteen in the factory of the appellant, which is run by a third party i.e. Canteen Service Provider, to provide food to the employees of the appellant. As the appellant has arranged to provide the food to its employees at subsidized rate (and not free of cost), the appellant collect…