You don't need to provide a subsidy, but you should have a minimum of 5 workers to form a canteen managing committee. This committee will oversee feedback and actual expenses to provide food, which will be distributed equally to all workers. The canteen should be run on a non-profit basis.
It is the management's responsibility to provide a clean canteen building, utensils, water, LPG, and uniforms free of cost. The dining hall should accommodate at least 30% of the total workforce.
Please refer to sections 65 to 70 of the factory rules for more information.