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
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