Case LawAdvance Ruling No. 12(A)/2023-24
Tube Investment of India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- December 21, 2023
- Type:
- Advance Ruling
- Members:
- Anurag Mishra, V Maurya
Subject
GST is applicable on both the amounts i.e. amount paid to the canteen service provider and also on the nominal amount recovered from the employees.
SupplyInput Tax CreditConsiderationBusiness
Summary
The given case law involves M/s Tube Investment of India Limited seeking an advance ruling on the applicability of GST on the nominal amount recovered from employees for food provided in the factory canteen and on the amount paid to the canteen servi…