AAAR : Activity of supplying food to employees constitutes 'supply', expenses recovered from employees liable to GST

Kerala AAAR upholds order of AAR that recovery of food expenses from employees for canteen service is covered under ‘outward supply’ definition within scope of Section 7 of CGST Act, 2017, and liable to GST; Rejects appellant’s plea that said services are not liable to GST in view of Schedule III, Clause I of CGST Act, 2017 which exempts services by an employee to the employer in the course of or in relation to his employment; Observes, appellant would definitely come u...