Case Law Details
In re Shriram Pistons & Rings Limited (GST AAR Rajasthan)
Introduction: Delving into the complexities of GST regulations, the case of Shriram Pistons & Rings Limited presents a scenario where the company, engaged in manufacturing automobile parts, sought an advance ruling on the tax implications of its canteen services. This article explores the questions raised, the findings, and the subsequent rejection of the advance ruling application.
Questions Raised: The company raised four critical questions related to its canteen services:
i. Whether providing subsidized food to employees falls outside the scope of “supply” as per Schedule III of the CGST and RGST Acts.
ii. Whether the subsidized deduction from employees’ salaries can be considered as consideration for the ‘supply of service.’
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