SRF Limited ., In re
Date: September 28, 2022
Subject Matter
No GST on subsidised deduction made from employees availing canteen/transportation facility
Summary
The Provision of Services of transport and canteen facility to its employees is as per the contractual agreement between the employee and the employer in relation to the employment. As cited in the above referred provisions of scheduled III and the c…
M/s SRF Limited, hereinafter referred to as “the applicant” for the sake of brevity, is a multi-business chemicals conglomerate engaged in the manufacturing of industrial and specialty intermediates. The applicant business portfolio covers fluorochemicals, specialty chemicals, packaging films, technical textiles, coated and laminated fabricsit. 1.1 The applicant has submitted that it p…