![GST Win for Pharma Giant: AAR Allows ITC on Mandatory Canteen Services Under Factories Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071456-gst-win-pharma-giant-aar-allows-itc-mandatory-canteen-services-under-factories-act-taxscan.webp "GST Win for Pharma Giant: AAR Allows ITC on Mandatory Canteen Services Under Factories Act [Read Order]")
GST Win for Pharma Giant: AAR Allows ITC on Mandatory Canteen Services Under Factories Act [Read Order]
In a key decision for employers, the Gujarat Authority for Advance Ruling (AAR) has allowed input tax credit (ITC) on GST paid for mandatory canteen...
![ITC available on Food and Beverages as Canteen Facilities is Obligatory under Factories Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Itc-Input-Tax-Credit-Authority-of-Advance-Ruling-Food-and-Beverages-Canteen-Facilities-Factories-Act-itc-news-arr-arr-news-arr-about-itc-arr-on-food-and-beverages-taxscan.jpg "ITC available on Food and Beverages as Canteen Facilities is Obligatory under Factories Act: AAR [Read Order]")
![AAR Rules ITC Available on GST Charged for Employee Canteen Facilities, Excluding Contract Workers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/AAR-ITC-Available-GST-Charged-Employee-Canteen-Facilities-Contract-Workers-taxscan.jpg "AAR Rules ITC Available on GST Charged for Employee Canteen Facilities, Excluding Contract Workers [Read Order]")
![Nominal Salary Deductions for On-Site Factory Food Not Considered a Supply Under CGST Act:Â AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CGST-CGST-Act-AAR-Nominal-Salary-Deduction-On-Site-Factory-Food-Authority-for-Advance-Ruling-taxscan.jpg "Nominal Salary Deductions for On-Site Factory Food Not Considered a Supply Under CGST Act:Â AAR [Read Order]")
![GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-leviable-GST-Canteen-Charges-Contractual-Employees-CSP-paid-to-CSP-AAR-Authority-for-Advance-Rulings-taxscan-.jpg "GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]")
Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]
The Authority for Advance Ruling (AAR), Gujarat has ruled in favour of Tata Autocomp Systems Ltd., declaring them eligible for Input Tax Credit (ITC) on the Goods and Services Tax (GST) borne by them...
![Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Tata-Autocomp-Systems-Ltd-Eligible-ITC-GST-borne-In-House-Canteen-Services-Employees-Service-Provider.jpg "Tata Autocomp Systems Ltd. Eligible for ITC on GST borne for In-House Canteen Services provided to Employees by Service Provider: AAR [Read Order]")
Subsidized Deduction from Employees availing Food from Factory/Corporate Office, not Supply: No GST, rules AAR [Read Order]
Subsidized deduction from employees availing food from factory/corporate office, not supply: No GST, rules Gujarat Authority for Advance Ruling (AAR). M/s. Zydus Lifesciences Ltdis engaged in...
![Subsidized Deduction from Employees availing Food from Factory/Corporate Office, not Supply: No GST, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Subsidized-deduction-from-employees-GST-AAR-TAXSCAN-1.jpg "Subsidized Deduction from Employees availing Food from Factory/Corporate Office, not Supply: No GST, rules AAR [Read Order]")
Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that cenvat credit is allowable on the amount of premium paid towards group mediclaim policy for the factory...
![Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cenvat-credit-Premium-paid-Group-Mediclaim-Policy-Factory-Employees-CESTAT-taxscan.jpeg "Cenvat Credit allowable on Premium paid towards Group Mediclaim Policy for Factory Employees: CESTAT [Read Order]")
GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the GTA services provided to the registered factories shall be subject to service tax under the reverse...
![GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GTA-Services-Registered-Factories-Service-Tax-Reverse-Charge-Mechanism-CESTAT-Taxscan.jpg "GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]")