Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?
States/UT
Order No. & Date
KAR ADRG 42/2022 Dated: 29-11-2022
Order date
29-11-22
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Category
97 (2)( e ) & 97 (2)(d)
Year