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Case Law Details

Case Name : In re Kohler India Corporation Pvt Ltd. (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUI/GAAR/R/2024/03
Date of Judgement/Order : 05/01/2023
Related Assessment Year :
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In re Kohler India Corporation Pvt Ltd. (GST AAR Gujarat)

AAR concluded that the deduction made by the applicant from employees for canteen services would not be considered a ‘supply’ under Section 7 of the CGST Act, 2017. Regarding ITC, the AAR ruled that the applica

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One Comment

  1. sanjiv says:

    There are still so many If and Buts and this need to be further clarified. Still there is no clarity whether you can get the credit in respect of services in relation with contractual manpower ? Similarly amount recovered from employees is still being considered as supply and subject to GST collection ?

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