Dakshina Kannada Co-Operative Milk Producers Union Ltd

Date: July 30, 2021

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

Provision of subsidized lunch and refreshments to employees through contractors is NOT a supply

SupplyClassification

Summary

The applicant provides lunch and refreshments to its employees, by engaging a contractor & a premises is provided to the contractor in the area of the applicant’s factory. The contractor has to cook food, eatables and provide the same to th…

M/s Dakshina Kannada Co-op. Milk Producers Union Ltd., (called as the Applicant’ hereinafter), having GSTIN number 29AAAAD0202C1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in Form GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.…

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