Levy of GST — Supply-Aggrieved by order of advance ruling authority, the appellant preferred this appeal before this authority.

The issue is that 'whether recovery of food expenses from employees for the canteen service provided by the company comes under the definition of outward supplies and are taxable under GST Act.'
The appellant contended that as per Schedule III, Clause 1 of GST Act 2017, services by an employee to the employer in the course of or in relation to his employment is neither a supply of goods, nor a supply of services and that any consideration received by the employee from his employer for the services rendered in relation to the employment is outside the purview of GST.

Held that— The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST. Therefore the appeal fails and stands dismissed.Caltech Polymers Pvt. Ltd. [2018] 4 TAXLOK.COM 054 (AAR-Kerala)