In re Aditya Auto Products & Engineering India Pvt. Ltd. (GST AAR Karnataka)
Date: May 18, 2026
Subject Matter
ITC Admissible for Employer-Borne Canteen Services Provided to Regular Employees Under Statutory Obligation
Summary
The Authority for Advance Ruling (AAR) allowed Input Tax Credit (ITC) on catering services provided to regular employees to the extent of the cost actually borne by the employer, as this is a statutory obligation under Section 46 of the Factories Act…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s. Aditya Auto Products & Engineering India Pvt. Ltd., (herein after referred to as ‘Applicant) #13E, KIADB Industrial Area, Doddaballapur, Bangalore-561203., having GSTIN 29AABCA7045H1ZO, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST…