AAR : Recovery of canteen expenses from employees taxable, absent continuation of pre-GST exemption

Kerala Authority of Advance Ruling (AAR) clarifies that recovery of food expenses from employees for canteen services provided by company is liable to GST as ‘outward supply’ in terms of Section 2(83) of CGST Act, 2017; Notes assessee’s plea that it is only facilitating the supply of food to employees, which is a statutory requirement in terms of the Factories Act, and recovers only the actual expenditure incurred in connection therewith without making any profit; AAR o...