Kohler India Corporation Pvt Ltd ., In re
Date: January 4, 2023
Subject Matter
Deduction made by the applicant from employees for availing food in the factory premises would not be considered as a 'supply'
Summary
The case law discusses an application seeking ruling on the applicability of GST on various aspects such as deduction of amount made by the applicant from employees who avail food in the factory premises, input tax credit eligibility for GST charged…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, DELHI GUJARAT M/s Kohler India Corporation Private Limited (for short ­’applicant’), Plot No-828, GIDC, Mega Estate, Valla Road, Jhagadla, Nr. Talodara, Bharuch, Gujarat, 393110 is registered with the department and their registration number is 24AABCK214SE1Z3. 2. The applicant is engaged in the manufacturing of plumbing…