Your query is mind- blowing.
It seems that you or your management will only provide tea if you are legally compelled.
If you are covered under the Shops Act, you are not required but if you are covered under Factories Act and having worker strength of 250 or more then you have to provide canteen facilty
Providing tea to staff at work place is basic courtesy and well enter chef practice. It recognizes the need for staff to have tea break after some hours' concentrated working. It also provides opportunities for socializing, mutual exchange of pleasantries and great energy booster.
So don't worry about rule or law. It is mutually advantageous employee engagement activity.
From India, Mumbai