Case LawOrder No. CT/531/18-C3
Caltech Polymers Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- March 26, 2018
- Type:
- Advance Ruling
Subject
GST is applicable on canteen services provided by a company
SupplyBusiness
Summary
The applicant sought to know w hether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act The AAR ruled that Supply of food by the applicant to its…
Judgement
1. M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act. 2. The applicant is a Private Limited Company…