GST not leviable on amount collected from employees for canteen charges – Dramatic Interpretation of with colon (:) and semi colon (;)
Last updated: 31 August 2021
Court :
Gujarat Authority of Advance Ruling
Brief :
The Authority for Advance Ruling ("AAR"), Gujarat vide Ruling no. GUJ/GAAR/R/39/2021 dated July 30, 2021 held that, no GST is leviable on amount representing the employees portion of canteen charges, which is collected by the employer and paid to the canteen service provider.
Citation :
GUJ/GAAR/R/39/2021
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Bimal Jain
Published in GST
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