Deduction Of Nominal Amount From Employee's Salary For Availing Food Facility Is Not 'Supply': Gujarat AAR
5 months ago

Deduction Of Nominal Amount From Employee's Salary For Availing Food Facility Is Not 'Supply': Gujarat AAR

Live Law  

The Gujarat Authority of Advance Ruling has ruled that deduction of nominal amount from employee's salary for availing food facility is not 'supply' under the provisions of Section 7 of the CGST Act, 2017.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the exceptions are Schedule-I, which includes activities made or agreed to be made without consideration,. The Gujarat Authority of Advance Ruling has ruled that deduction of nominal amount from employee's salary for availing food facility is not 'supply' under the provisions of Section 7 of the CGST Act, 2017. The applicant has sought an advance ruling on the issue of whether the deduction of a nominal amount by the applicant from the salary of the employees who are availing of the facility of food provided in the factory premises would be considered a "supply of service” by the applicant under the provisions of Section 7 of the Central Goods and Service Tax Act, 2017 and the Gujarat Goods and Service Tax Act, 2017. The AAR has held that the deduction of a nominal amount made by the applicant from the salary of the employees who are availing of the facility of food provided in the factory premises would not be considered a 'supply' under the provisions of Section 7 of the CGST Act, 2017.

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History of this topic

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh
1 year, 5 months ago

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh

Live Law  

The Gujarat Authority for Advance Rulings has ruled that it does not have jurisdiction to rule on a matter involving a supply of goods and services in Madhya Pradesh. The ruling was made in the case of Pooja Construction Co., which had sought an advance ruling on whether it was required to obtain registration with the State Tax Authorities of …

Subsidized Deduction Made From The Employees Availing Food In The Factory/Corporate Office Would Not Be Considered A 'Supply' Under GST: AAR
1 year, 8 months ago

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

Live Law  

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 …

GST ITC Available On Trading Of Meat Products, Packed Cold Cuts Spices, Masala Powder: Karnataka AAR
1 year, 10 months ago

GST ITC Available On Trading Of Meat Products, Packed Cold Cuts Spices, Masala Powder: Karnataka AAR

Live Law  

The Karnataka Authority for Advance Ruling has ruled that the GST Input Tax Credit is available for the trading of meat products, packed cold cuts, spices, and masala powder.The two-member bench of M.P. The Karnataka Authority for Advance Ruling has ruled that the GST Input Tax Credit is available for the trading of meat products, packed cold cuts, spices, and …

GST ITC Is Not Admissible On Amount Paid To Canteen Service Providers, Amount Recovered From The Employees: Uttarakhand AAR
2 years ago

GST ITC Is Not Admissible On Amount Paid To Canteen Service Providers, Amount Recovered From The Employees: Uttarakhand AAR

Live Law  

The Uttarakhand Authority of Advance Ruling has ruled that the Input Tax Credit is not admissible on the amount paid to the canteen service providers and on the amount recovered from the employees.The two-member bench of Rameshwar Meena and Anurag Mishra has observed that the nominal amount of recoveries made by the applicant from the employees who are provided food …

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