No GST on subsidized food to employees in factory/corporate office

In re Cadila Pharmaceuticals Ltd (GST AAR Gujarat) 1. 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’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017? The subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would not be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017. 2. If yes, whether GST is applicable on the amount...