The company engaged in the manufacture and sale of footwear and also provide canteen services exclusively for their employees. They also incurring canteen running expenses and are recovering the same from its employee without any profit margin.

As per section 46 of the said Act, any factory employing more than 250 workers is required to' provide canteen facility to its employees.

The activity of the applicant is exempt under the notification no 25/2012 ST. services provided in relation to serving of food or beverages by a canteen maintained in a factory covered under the Factories Act, 1948.

As per section 2(31), 2(83) of the GST Act, the amount received from employees covered under the definition of consideration and supply respectively.

As per sec 2(17) of CGST Act,2017  business includes:

1. any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit.
2. any activity or transaction in connection with or incidental or ancillary to sub-clause (a)