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AIA ENGINEERING LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Khusboo Kundalia
Nrupesh Machchhar
Res. Counsel
---

Petitioner / Applicant

AIA ENGINEERING LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 31, 2023
Order No.

GUJ/GAAR/R/2023/12

Citation

2023(3) TAXREPLY 7279
Original Order
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ORDER

Brief facts: M/s. AIA Engineering Limited, GVMM Estate, Odhav Road, Ahmedabad-382410 [for short-applicant'] is registered under GST and their GSTIN is 24AABCA2777J1Z0. 2. The applicant is engaged in the manufacturing of high chrome grinding media balls and parts of machinery for grinding and crushing. The applicant has employed more than 250 employees and is also registered under the Factories Act, 1948. 3. The applicant provides canteen facility to its employees at their Moraiya-Sanand factory. The primary reasoning for provision of the aforementioned facility is that in terms of section 46 of the Factories Act, 1948, they are mandated to provide and maintain canteen for their employees. 4. The applicant has arranged canteen service providers [for short - CSP] on contract basis. As per the arrangement with the CSP, the applicant provides utensils like tea urns, glass tumblers, eating plates, steel bowls and other utensils necessary for the preparation of fo....

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