Employer’s Share in Employee Refreshments Not Taxable as Supply of Services: AAR Gujarat

In re Cadila Healthcare Limited. (GST AAR Gujarat) Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017. a. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees? b. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Prov...