Case LawAdvance Ruling No. 09/AP/GST/2023
KSH Automotive Pvt ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 28, 2023
- Type:
- Advance Ruling
- Members:
- Ravi Sankar, Pradhamesh Bhanu
Subject
ITC available on canteen service provided to permanent employees
Input Tax Credit
Summary
The ruling involves a case where a business, engaged in the manufacture of automotive parts and registered under the Factories Act, has more than 250 workers. According to the Andhra Pradesh Factory Rules, every factory with more than 250 workers mus…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions i…