Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities.
Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities. Issue Whether an employer can claim Input Tax Credit (ITC) on GST charged by Canteen Service Providers (CSPs) for running an in-house canteen when the facility is mandatorily required under Section 46 of the Factories Act, 1948 for regular… Read More »