Advance Ruling Application Withdrawn on GST for Employee Canteen & Transport Charges

In re Hoerbiger India Pvt. Ltd. (GST AAR Maharashtra) An application for advance ruling was filed before the Authority for Advance Ruling, Maharashtra under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought clarity on two sets of issues. The first related to whether recovery of a nominal amount from employees’ salaries for providing a canteen facility within factory premises constitutes a “supply of service” under GST law, whether GST would be payable on such recovery, and whether input tax credit (ITC) w...