Supply or not - subsidized deduction made from the Employees who ...

Case Laws GST

November 24, 2023

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

View Source

← Previous Next →

Supply or not - subsidized deduction made from the Employees who ...

Case Laws GST

November 24, 2023

You may also like:

Supply or not - subsidized deduction made by the applicant from the employees, who are availing food in the factory - the subsidized deduction made by the applicant from...

Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing...

Supply or not - subsidized canteen service - In the instant case the supplies by employer to employee are not free of charge. The applicant is recovering consideration...

Levy of GST - recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the...

Scope of supply - subsidized canteen facility at factory - The subsidized deduction made by the applicant from the employees who are availing food in the factory would...

Deduction of nominal amount from employees' salaries for availing food facility in factory premises is not considered 'supply' u/s 7 of CGST Act, as per Circular No....

Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

Supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of food by the employer, i.e, the applicant to their employees is...

Levy of GST - supply or not - recovery of subsidised value from employees for providing canteen facility - The supply of the food/beverages, although at subsidized...

The Advance Ruling Authority (AAR) considered whether deducting a nominal amount from employees' salaries for food provided in a factory constitutes a 'supply' u/s 7 of...

Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle...

The Appellate Authority for Advance Ruling (AAAR) considered the maintainability of an Advance Ruling application regarding the deduction made by the Appellant from...

Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...

Levy of GST - Applicability of GST on recovery of nominal amount for availing canteen facilities by the employees - he employer and employee are related person as per...

Quick Updates: