Vat
Querist :
Anonymous
(Querist) 30 December 2011
This query is : Resolved
A company is selling food(tea, snacks, lunch, dinner) to theri employee through canteen (owned by company itself). Whether vat should be charged by the company or not. If vat is applicable please provide be related section/notification/circular.
soumitra basu
(Expert) 30 December 2011
Vat is not applicable on tea and drinks but it is applicable on all meals.
R K JAIN
(Expert) 31 December 2011
As per the definition of sale, the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being good or any other article for human consumption or any drink(whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply, and a purchase of those goods by the person to whom such transfer delivery or supply is made.