GST ITC Available for Canteen Services Provided Only to Permanent Employees, Not Contractual Workers: Andhra Pradesh AAR [Read Order]

The applicant is eligible for proportionate ITC on permanent employees, on food supplied by canteen service to employees only and not contractual workers
GST - AAR - Andhra Pradesh AAR - ITC - Input Tax Credit - taxscan

The Andhra Pradesh Authority for Advance Ruling ( AAR ) has ruled that the Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) is available for canteen services provided only to the permanent employees and on the contractual workers. The bench also mentioned the condition that the burden of GST has…

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