Shriram Pistons And Rings Limited ., In re
Date: December 4, 2022
Subject Matter
Subsidized deduction made by the company from the employees' salaries for availing food in the facility is not considered a supply under GST.
Summary
Applicant M/s Shriram Pistons and Rings Limited has a canteen facility for its employees, which is run by a canteen contractor. Part of the canteen charges is borne by the company, while the remaining part is borne by the employees. The company colle…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH 1. M/s SHRIRAM PISTONS AND RINGS LIMITED, A-4 to A-7, B-8/1 & 2, B 9 & 10, Industrial Area Ill, Meerut Road, Ghaziabad- 201 003 (U.P.) (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACS0229G1ZN. 2. The applicant has submitted an application for Advance Ruling dated…