Whether GST is applicable on subsidised canteen facility and free bus facility provided by a company to its employees?
Whether GST is applicable on subsidised canteen facility and free bus facility provided by a company to its employees? Gujarat Appellate Authority for Advance Ruling under GST vide order dated 30.12.2024 has confirmed order dated 12.4.2022 of Gujarat Authority for Advance Ruling which had held as under:
a) GST is not applicable on free bus service provided by the company. Service provider for transportation facility is discharging liability under GST. Company can avail ITC on the same.
b) GST is not applicable on canteen charges recovered from employees.
The copy of the order is as under:
