Case LawAdvance Ruling No. GUJ/GAAR/R/2024/12
Dormer Tools India Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 29, 2024
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
Nominal deduction from employees' salaries for canteen services does not constitute a 'supply'
Supply
Summary
Dormer Tools India Pvt Ltd, seeking an advance ruling, inquired about the GST implications of providing canteen facilities to its employees. The company, mandated by the Factories Act, 1948 to provide a canteen, argued that the nominal deduction from…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Dormer Tools India P Ltd., [for short—`applicant’] is a company incorporated under the Companies Act, 2013, having its head office at Pune. There manufacturing facility in Gujarat, located at 903-904, GIDC, Ankleshwar-393 002, is registered under GST and their GSTIN is 24AAECP84691ZL. 2. The applicant is engaged in th…