Kothari Sugars and Chemicals Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 31, 2022
- Type:
- Advance Ruling
- Members:
- T G Venkatesh, K Latha
Subject
GST on recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen
Summary
Q. Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST? A. In the case at hand, the applicant suppl…
Judgement
M/s. Kothari Sugars and Chemicals Limited, 115-117, Kothari Buildings, Mahathma Gandhi Road, Nungambakkam, Chennai, Tamil Nadu, 600 034 (hereinafter called the ‘Applicant’) is registered under the GST Vide GSTIN 33AABCK2495F1ZP. They have sought Advance Ruling on the following question: Whether recovery of nominal amount from the employees for making payment to the third-party service…