ITC available on Food and Beverages as Canteen Facilities is Obligatory under Factories Act: AAR [Read Order]
The AAR Ruled that ITC will be available to the appellant in respect of food and beverages as the canteen facility is obligatory to be provided under the Factories Act, 1948, read with Gujarat Factories Rules, 1963 as far as the provision of canteen service for employees in the factory is concerned
The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) will be available to the appellant in respect of food and beverages as the canteen facility is obligatory to be provided under the Factories Act, 1948, read with Gujarat Factories Rules, 1963. Alleima India Private Limited, the applicant is engaged in…
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