Sundaram Clayton Limited ., In re
Date: September 4, 2023
Subject Matter
Recovery of subsidized value from employees for providing canteen facilities would amount to 'supply'
Summary
The case law revolves around the recovery of subsidized value from employees for providing canteen facilities by the applicant. The applicant sought an Advance Ruling on whether such recovery would amount to 'supply' under the CGST Act and wh…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Sundaram Clayton Limited, 12, Chaitanya, Khader Nawaz Khan Road, Nungambakkam, Chennai 600006 (herein after referred to as The Applicant’), are registered with GST and hold GSTIN 33AAACS4920J1ZJ. The Applicant is engaged in the manufacture and supply of die-casting parts for use in automobiles. 2.1. The Applicant ha…