Case LawRuling No. GST-ARA-55/2022-23/B-173
Bridgestone India Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 26, 2025
- Type:
- Advance Ruling
- Members:
- Priya Jadhav, Gojamgunde
Subject
Nominal recoveries made from employees for both canteen services and the provision of bus transportation constitute taxable supplies, and ITC on related expenditures is not available
SupplyInput Tax CreditConsiderationBusiness
Summary
The applicant is a company manufacturing and selling automobile tyres and is obligated under the Factories Act, 1948, to provide canteen facilities for its employees. The company has a third party, Sodexo India Services, providing food services at su…