Troikaa Pharmaceuticals Ltd ., In re
Date: February 27, 2025
Subject Matter
GST applies to the portion of canteen charges collected from contractual workers because there is no employer-employee relationship
Summary
The case involves **M/s. Troikaa Pharmaceuticals Limited** (the appellant), which manufactures and distributes pharmaceutical products. The appellant provides subsidized canteen facilities to its employees and contractual workers, with costs partiall…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are pail materia and have the same provisions in like matter and differ from each…