Perquisites provided by the employer to the employee under the contractual agreement would not be considered as Supply under GST
Last updated: 21 March 2024
Court :
Gujarat AAR
Brief :
The Gujarat AAR in the matter of Kohler India Corporation (P.) Ltd., In re [Advance Ruling No. GUJ/GAAR/R/2024/03 dated January 05, 2024], held that where the Applicant under the Factories Act, 1948 ("the Factories Act") entered into a contract with the canteen service provider ("CSP") to provide canteen facilities to workers, then the deductions made by the Applicant from the employees availing food in the factory would not be considered as a 'supply'. Thus, the GST would not apply to the employee's portion. Further, an Input Tax Credit ("ITC") will be available to the Applicant with respect to food and beverages as the canteen facility is obligated under the Factories Act.
Citation :
Advance Ruling No. GUJ/GAAR/R/2024/03 dated January 05, 2024
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in GST
Views : 100
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
