Indirect Tax Newsletter – September 2021 Edition

Recent Rulings by Courts and Authorities

Authority for Advance Ruling (‘AAR’)/Appellate Authority for Advance Ruling (‘AAAR’)

ITC of GST paid on canteen facility for employees disallowed    

In the case of Tata Motors Limited [TS-437-AARGUJ-2021-GST], the applicant provided canteen facility to its employees, managed by a contractor, as mandated under the provisions of the Factories Act. The cost of such services provided by the contractor was partly borne by the applicant and partly by the employees of the applicant. The advance ruling was sought on the following points:

  • whether ITC of GST paid to the contractor could be availed by the applicant; and,
  • whether GST was payable on the amount recovered from the employees for use of such services.


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