AAR: Canteen services to factory employees liable to GST regardless “profit-making” aspect

Gujarat AAR holds that GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under section 46 of the Factories Act, provided by applicant (a 100% EOU); Notes that the provision of canteen services through third party exclusively for employees in the factory will fall under “business” under clause (b) of section 2(17) as a transaction incidental or ancillary to the main business; Holds that as the applicant r...