Tube Investment of India Limited ., In re
Date: December 21, 2023
Subject Matter
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.
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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND These proceedings emanate from the Order No. 05/2022-23 dated 13.03.2023 of the Appellate Authority for Advance Ruling, Goods 85 Service Tax, Uttarakhand, passed in appeal No. UKGSTARA02/03/23-12-22/2022-23 against Ruling No: 12/2022-23 dated 24.11.2022 of Authority for Advance Ruling, Goods &, Service Tax,…