Eimco Elecon India Limited ., In re
Date: August 23, 2023
Subject Matter
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.
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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,GUJARAT M/s. Eimco Elecon (India) Limited (for short – ‘Applicant’), Anand Sojitra Road, Vallabh Vidyanagar, Gujarat- 388120 is registered with the department and their registration number is 24AAACE4645CIZ5. 2. The Applicant, is engaged in the manufacture & supply of mining and construction equipment. They have set up th…