Carraro India Private Limited ., In re
Date: February 26, 2026
Subject Matter
Nominal Canteen Charges to Employees Attract GST; ITC on Catering Disallowed; No GST on Notice Pay.
Summary
The Authority for Advance Ruling (AAR) held that GST is applicable on the nominal amount deducted from employees' salaries for canteen services, classifying it as a 'Supply of Service' for consideration in the course of business. However, Input Tax C…
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING MAHARASHTR (Under Section 98 of the Central Goods & Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Ad, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the…