Sundaram Clayton Limited

Whether recovery of subsidized value from employees for providing canteen facility would (a) amount to ‘supply’ under the CGST Act and (b) whether the recovery would attract GST, under the following two models”

(i) Canteen operated by the Applicant within the factory premises

(ii)Canteen run by Applicant’s subsidiary company operating within common premises for which the subsidiary company recovers charges from the Applicant.