Case LawAdvance Ruling No. GUJ/GAAR/R/2023/28
Eimco Elecon India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 23, 2023
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected by the applicant and paid to the CSP.
SupplyInput Tax CreditConsiderationBusiness
Summary
The ruling pertains to a company providing canteen facilities to its employees, including contractual workers. The main issue is whether the subsidized deduction made by the company from employees' salaries for availing food in the canteen is con…