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Central Tax Authority on Recovery of food expenses from Employees, would be treated as "outward supply of service" and GST shall be levied on it. Goods and Service Tax rotates around the event of the occasion "supply", the entire idea of indirect tax collection in the new GST system have transformed from the purpose of 'manufacture' under recent central excise law or giving of 'service' under past help charge law or purpose of 'offer' under recent Sales Tax/VAT law to the point of 'supply' under the new GST law. GST can be levied in-accordance to Section 9 on the ‘supplies’ of ‘goods’ or ‘services’ or both and scope of supply has been provided in Section 7[1] of the CGST Act 2017 Scope of Recovery of Food Expenses for Supply of Canteen Services Recovery of food expenses from the employees for the canteen services provided by company would come under the definition of outward supply as defined in section 2(83) of the Act, 2017, a...

The Maharashtra Factories (Amendment) Rules, 2019 Government of Maharashtra vide notice No.FAC-2019/C.R.157/Lab-4 has changed the Maharashtra Factories Rules, 1963 by presenting new arrangement in Rule 45. According to the alteration, the course of action of sanitary napkins, dispensable containers in ladies' toilet with tops and measures for transfer of waste according to endorsed technique from Inspector has been ordered. Earlier Draft - The Maharashtra Factories (Amendment) Rules, 2019 - DRAFT RULES The Maharashtra Factories (Amendment) Rules, 2019

Consumer Forum solicits ESIC to reimburse medical bill of worker employed at MSME unit, compensate for mental harassment The ESI Punjab has been asked by the State Consumer Disputes Redressal Commission to pay a compensation of Rs 25000 for mental harassment and also reimburse the cost of Rs 1,23,562 incurred in emergency treatment at a private hospital to a worker employed at an MSME unit in Mohali. “Sanjeev Kumar an employee of M/s Tynor Orthotics Pvt Ltd Mohali had taken treatment from a private hospital Inscol in Chandigarh from 22/07/2014to 04/08/2014 in emergency, as he was injured in road accident.” “The complainant submitted his medical reimbursement bill for Rs. 226113 at ESI Dispensary Phase-II, Mohali for reimbursement. The poor worker was shuttering from pillar to post to get reimbursement of his medical bill but all in vain. During the period of one & half year he visited number of times to ESI dispensary Social Security Officer ESIC and Director Healt...

O vertime under Section 14 is payable only to those employee who are getting a minimum rate of wages as prescribed under the Act & not by those who are getting better wages. Municipal Council, Hata Vs. Bhagat Singh, (1998) 2 SCC 443 Overtime is Not Applicable to those employee who are getting better wages than minimum rate of wages The respondents contended that they would be entitled to overtime under the Minimum Wages Act, 1948 by virtue of Section 14 of the said Act. According to them, service with Local Authority is one of the employments covered by the Minimum Wages Act, 1948. Now, the minimum wages which are prescribed under the Minimum Wages Act, 1948 which would be applicable to the respondents are Rs. 50/- per month. Admittedly, the respondents are getting wages above the minimum wages prescribed under the Minimum Wages Act, 1948. The short question is whether Section 14 of the Minimum Wages Act, 1948 would apply to such persons. Section 14(1) which...