Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST...

Supply or not - subsidized deduction made from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees - since the Appellant had no explicit contractual agreement with regard to the canteen facility, the same cannot be equated to perquisites - the supply of food even at subsidised cost, is a supply within the meaning of Section 7 of the CGST Act, 2017 - AAAR .....

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