GST Demand on Rent-Free Canteen Facility: Madras HC sets aside Order, Remands for Reconsideration

The Madras High Court has set aside a GST demand on rent-free canteen facilities, remanding the issue for reconsideration. The court emphasized that the GST liability on such facilities should be determined based on facts and circumstances, considering whether they constitute a taxable supply. The decision underscores the importance of detailed assessment in GST matters related to employee benefits and facilities.