Federal Mogul Goetze India Ltd ., In re

Date: November 29, 2022

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

Subsidized deduction made by a company from employees availing food in the factory, would be considered towards "supply"

ValuationSupplyInput Tax CreditConsiderationBusiness

Summary

a) The subsidized deduction made by the applicant, from the employees who are availing food in the factory, would be considered towards “supply” of canteen service by the Applicant under the provisions of Section 7 of the CGST/ KGST Act 2…

M/s. Federal Mogul Goetze India Ltd., (herein after referred to as Applicant), Khatha No.238/959/778, Doddaballapur Road, Yelahanka, Bengaluru – 560 064, having GSTIN 29AAACG3769M1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01…

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