No supply of services by employer by paying part consideration of employees’ refreshments

In re Dakshina Kannada Co-Operative Milk Producers Union Ltd (GST AAR Karnataka)

1. Whether Stainless Steel cans of 40 Liters capacity is liable to be classified under HSN code 7310 or 7323?

The applicant is not the supplier of the said SS cans but the recipient. Thus no advance ruling can be given on this issue of classification of stainless steel cans of 40 liters capacity as the same is beyond the jurisdiction of this authority.

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