Tata Autocomp Systems Ltd ., In re
Date: June 18, 2023
Subject Matter
GST is not applicable on the deduction made from employees' salary for the notice period not served.
Summary
The ruling discusses three issues related to the applicability of GST in a company. The first issue is whether the deduction made by the company from the employees for availing food in the factory premises qualifies as a "supply" under Sect…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Tata AutoComp Systems Ltd, Plot No. A-2, Tata Motors Vendors Park, North Kotpura, Ahmedabad, Gujarat-382110 [for short—`applicant’] is registered under GST and their GSTIN is 24AAACT1848E1ZN. The applicant is a group entity of Tata AutoComp Systems Ltd. [for short ‘TACO]. 2. The applicant is engaged in the manuf…