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Case Law Details

Case Name : In re Tube Investment of India Limited (AAR GST Uttarakhand)
Related Assessment Year :
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In re Tube Investment of India Limited (AAR GST Uttarakhand)

A. Whether the nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen would be considered as a “Supply” by the applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017?

Answer: Yes, it is a “Supply” under the provisions of Section 7 of the CGST Act, 2017.

B

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