Deduction from Employee Salary for Food Facility Provided in Factory Premises not Classified as ‘Supply’ u/s 7 of CGST Act: Gujarat AAR [Read Order]

The deduction of amount by the applicant from the salary of the employees who are availing facility of food provided in the factory premises would not be considered as a 'supply' under the provisions section 7 of the CGST Act, 2017 and the GGST Act, 2017
Deduction - Employee Salary - Food Facility - Factory Premises - Classified -Supply - CGST Act-Gujarat AAR- taxscan

The Gujarat bench of the Authority for Advance Ruling ( AAR ) ruled that deducting from employee salaries for food provided within factory premises does not fall under the classification of ‘supply’ as per section 7 of the (Central Goods and Service Tax)  CGST Act. The applicant was engaged in the manufacturing of plumbing products…

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