4 Supply of Canteen Services along with re-imbursement of certain expenses Facts of the matter The applicant is providing canteen services to ITC limited. The applicant has submitted that they have been issuing the invoices for their regular Canteen services @ 5%. Apart from that, they are also receiving a Lump Sum amount of bonus for paying to their employees from their service recipient (i.e., ITC Limited), for that applicant charging GST @18%. But, that their service recipient – ITC Limited, is not ready to accept the Invoice for charging @18%, instead of that they’re asking them to charge @5%. Applicant seeks ruling on what would be the rate of tax on re- imbursement of amount received as bonus for paying to their employees. Contention of the applicant Applicant were of the view that si.......