Case LawKAR ADRG 42/2022
Federal Mogul Goetze India Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- November 29, 2022
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Kiran Reddy
Subject
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…