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2022 (4) TMI 1339 - AAR - GSTSupply or not - subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office - levy of GST - HELD THAT:- M/s Cadila has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by M/s. Cadila whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by M/s. Cadila and paid to the Canteen Service Provider. M/s. Cadila submitted that it does not retain with itself any profit margin in this activity of collecting employees’ portion of canteen charges. This canteen service facility provided by M/s Cadila to its employees cannot be accorded to be an activity made in the course or furtherance of business to deem it a Supply by M/s Cadila to its employees - GST, at the hands of the M/s Cadila, is not leviable on the amount representing the employees portion of canteen charges, which is collected by M/s Cadila and paid to the Canteen service provider.
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