Cadila Pharmaceuticals Ltd ., In re
Date: March 31, 2023
Subject Matter
Subsidized deduction made from the employees who are availing food in the factory/corporate office would not be considered as a 'supply'
Summary
1. The subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would not be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 201…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s. Cadila Pharmaceuticals Ltd, Plot No. 1389, Trasad Road, Dholka, Ahmedabad, Gujarat 382 225 [for short-‘applicant’] is registered under GST and their GSTIN is 24AAACC6251E1Z5. 2. The applicant is engaged in the business of manufacture, supply and distribution of various pharmaceutical products. The applica…