CIRCULARS
| S.No. | Circular No. | Subject |
|
1. |
Circular No. 172/04/2022-GST Dated 06/07/2022 [Para 2 (3&4)] |
Clarification on various issue pertaining to GST |
ADVANCE RULING
| Particulars | Crux |
|
2025(02)LCX0364(AAAR) Gujarat Troikaa Pharmaceuticals Limited |
GST is not applicable to employee canteen charges collected by the company but is applicable to contractual worker canteen charges ITC is admissible for employee canteen GST if not passed on, but not for contractual worker canteen GST. |
|
2024(05)LCX0137(AAR) Gujarat Zentiva Private Limited |
Nominal charges for canteen and transport services recovered from employees do not constitute supply & ITC will be available to empolyer on GST charged by the service provider. |
|
2022(08)LCX0177(AAR) Gujarat Troikaa Pharmaceuticals Limited |
GST is not applicable to employee canteen charges collected by the company but is applicable to contractual worker canteen charges ITC is admissible for employee canteen GST if not passed on, but not for contractual worker canteen GST. |