Kothari Sugars and Chemicals Limited ., In re
Date: May 5, 2023
Subject Matter
GST is applicable on the consideration collected from employees for providing canteen services. AAR ruling upheld.
Summary
The ruling pertains to a case in which an appellant has set up a canteen facility for its employees and workers at two manufacturing units. The appellant supplies food at a nominal cost, either directly or through a third-party vendor. The question a…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…