Zydus Lifesciences Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- September 28, 2022
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
No GST on subsidised deduction made from employees availing canteen facility in the factory/corporate office
Summary
Subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would NOT be considered a supply under the provisions of Section 7 of Central Goods & Service Tax Act, 2017 and Gujarat Good…
Judgement
Brief facts: M/s. Zydus Lifesciences Ltd. (Formerly known as Cadila Healthcare Ltd.), hereinafter referred to as M/s Zydus for the sake of brevity, is engaged in manufacture, supply and distribution of various pharmaceutical products. M/s Zydus is having 1200 (approx.) employees in their factory and registered under the provisions of the Factories Act, 1948′. M/s Zydus is required to comply…