Court :
Gujarat AAR
Brief :
The Hon'ble Gujarat AAR, in the matter of M/s Amneal Pharmaceuticals Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/50/2020, dated July 30, 2020] held that GST would be levied on recovery of amount from employee on account of third party canteen services provided by a company to their employees which is obligatory under Factories Act 1948 ("Factories Act"), as it will amounts to supply under Section 7(1))(a) of the Central Goods and Services Tax Act, 2017 ("CGST Act") even if there is no profit making.
Citation :
Advance Ruling No. GUJ/GAAR/R/50/2020, dated July 30, 2020
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