Intas Pharmaceuticals Limited ., In re
Date: March 7, 2022
Subject Matter
GST not leviable on amount representing the employees portion of canteen charges, collected by applicant and paid to the Canteen service provider
Summary
We find that Intas has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Intas whereas the remaining part is borne by its employees. The said employees&…
M/s. Intas Pharmaceuticals Limited., hereinafter referred to as Intas for the sake of brevity, has sought Ruling on whether it is required to charge GST on the amount collected from its employees towards canteen charges. Intas is providing canteen facility to their employees at a concessional amount and recovering a part of the total cost of food and beverages from its employees and the balance co…