Subsidized deduction made from the Employees availing Food in the Factory/Corporate office would not be considered a ‘Supply’ under GST: AAR

The Gujarat Authority for Advance Ruling (AAR) has held that a subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would not be considered a ‘supply’ under the CGST Act. The bench of Amit Kumar Mishra and Milind Kavatkar has observed that input tax credit (ITC) will be available.

Source: a2ztaxcorp.com