Tube Investment of India Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- November 24, 2022
- Type:
- Advance Ruling
Subject
Nominal recoveries made from the employees who are provided food in the factory canteen would be considered as a “Supply”
Summary
a. Whether the nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen would be considered as a “Supply” by the applicant under the precisions of Section 7 of Central Goods and Se…
Judgement
This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Tube Investment of India Limited, 230 & 231, Gangnouli, Laksar, Haridwar, Uttarakhand-247663 (herein after referred to as the “applicant&rd…