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TMI Blog2022 (4) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... or Service? - amount collected from the employees is deemed as supply or not - levy of GST on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work - inward supplies of Transport Service for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business - provision of food, beverage and / or transportation by the employer to the employee is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business or not?. HELD THAT:- The condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of ₹ 5000/- each under the CGST Act, KGST Act. 2. The applicant, engaged in the manufacture of pharmaceutical products, are registered under the CGST/KGST Act 2017. They have their operations in other parts of the country outside the State of Karnataka and have separate registrations as per the provisions of GST Laws in India. The applicant, in the course of business, provides food and beverage facilities at its offices and factories located in different places in the state of Karnataka besides offices and factories in other parts of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Form GSTR-2 GSTR-2A? d. Whether the food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as Supply? If yes, whether GST needs to be paid to the Government on the amount collected from the employees? e. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as supply or Goods or Service, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside? f. If the amount collected from the employees is deemed as supply and GST needs to be paid, what should be the taxable value and at what rate GST shall be paid thereon? g. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS DISCUSSION 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 6. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any proceedings in the case of applicant under any provisions of this Act . Thus the conditions to be considered before admission of application, on the basis of above proviso are whether the question/s raised is/are (i) pending or decided in any proceedings (ii) in the case of applicant (iii) under any provisions of this Act. 9. We observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned supra it is evident that the impugned issues have already been decided in the audit proceedings. Further the fact that the unit was subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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