In re KSB Limited (GST AAR Maharashtra)
Date: November 27, 2025
Subject Matter
GST Applicable on Canteen Charges Recovered from Employees, Exempt if Provided as Free Perquisite
Summary
The Authority for Advance Ruling (AAR) allowed the application in part, clarifying that GST is not applicable on canteen facilities provided to employees if no amount is recovered, as the service cost is considered a perquisite. However, GST would be…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” resp…