Application seeking Applicability GST on Availing the facility of canteen at the office premises: AAR Disposes of as withdrawn [Read Order]

The Karnataka Authority for Advance Ruling(AAR) disposed of the application filed seeking the applicability of Goods and Services Tax(GST) on availing the facility of a canteen at the office premises.

M/S. Wabtec India Industrial Private Limited, No. 18, ITC Green Centre, Banaswadi Main Road, Maruthiseva Nagar, Bengaluru-560005 (hereinafter referred to as The applicant), having GSTIN 29AABCG0865HIZK have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-Ol discharging the fee of Rs.5,000/- each under Act and the KGST Act.

The applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 ( the CGST Act and KGST/SGST Act respectively). The applicant is engaged in the business of exporting software, signaling and mechanical design, research & development services.

The applicant has sought advance ruling that whether GST is applicable on recovery of nominal amount for availing the facility of canteen at the office premises when it is not a supply as per clause 1 of Schedule 111 of CGST Act?

The GST applicability on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule 11 of CGST Act and on the amount of premium of Medical Insurance Policy for the employees and their dependents at actuals covered under the HR Policy.

The applicant in the application also sought for the applicability of recovery of nominal amount for availing the facility of transportation to and from the office premises when it is not a supply and free food and transport supplies made to the employees of the company.

However, the Applicant vide their email dated 16.11.2024 requested this Authority to permit them to withdraw their application. In view of the above, the two member bench of Sri Prathap Kumar S,(Member (State)), Sri M.S. Prithvi, (Member (Central)) disposed off the application filed by the Applicant for advance ruling as withdrawn.

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