Subsidized Deduction Made From The Employees Availing Food In The Factory/Corporate Office Would Not Be Considered A 'Supply' Under GST: AAR

The Gujarat Authority for Advance Ruling has held that a subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would not be considered a 'supply' under the GST Act.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that input tax credit will be available to the applicant on the GST charged by the. The Gujarat Authority for Advance Ruling has held that a subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would not be considered a 'supply' under the GST Act. The applicant sought an advance ruling on the issue of whether the subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would be considered a 'supply' under the provisions of Section 7 of the CGST Act, 2017 and the GGST Act, 2017. The subsidized deduction made by the applicant from the employees who are availing food in the corporate office would not be considered a 'supply' under the provisions of Section 7 of the CGST Act, 2017.