GST NEWS BULLETIN

No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed

The AAR, Chhattisgarh in the matter of M/s Parsakente Collieries Limited [Advance Ruling No. STC/AAR/08/2021 dated December 17, 2021] has ruled that a nil rate of Compensation Cess is applicable on the supply of coal rejects by the coal washery,

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No GST on charges collected from employees for canteen services provided under contractual agreement

The AAR, Gujarat in the matter of M/s. Troikaa Pharmaceuticals Limited [Advance Ruling No. GUJ/GAAR/R/ 2022/38 dated August 10, 2022] has ruled that no Goods and Services Tax (“GST”) is payable on the employee’s portion collected by the employer for providing canteen services as perquisites and paid to the canteen service provider in terms of contractual agreement, however, GST is payable on such portion when provided to contractual workers.

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