Sundaram Clayton Limited (SEZ) ., In re
Date: September 4, 2023
Subject Matter
Recovery of subsidised value from employees for providing canteen facility will amount to 'supply'
Summary
The case law involves a query regarding the recovery of subsidized value from employees for providing canteen facility and its liability under the CGST Act. The applicant established a canteen facility for its employees and collected a nominal amount…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Sundaram Clayton Limited, Auto Ancillary, SEZ, AA5, VI Avenue, Mahindra World City, Natham, Kanchipuram, Chennai 603002 (herein after referred to as The Applicant’), are registered with GST and hold GSTIN 33AAACS4920J2ZI. The Applicant is engaged in the manufacture and supply of die-casting parts for use in automobiles. 2…