Caltech Polymers Pvt. Ltd ., In re
Date: September 25, 2018
Subject Matter
GST is applicable on supply of food to employees for consideration in a Canteen run by the Company
Summary
The Advance Ruling Authority ruled that the recovery of food expenses from employees for the canteen services provided by company would come under the definition of `outward supply’ as defined in Section 2(83) of the SGST Act, 2017 and wo…
M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the appellant), a registered person with GSTIN 32AAACC9223A1ZE had preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the company comes under the definition of outward supplies and are taxable under Goods & Services Tax Act. 2. The applicant is a Priv…