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AMNEAL PHARMACEUTICALS PVT. LTD.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J. P. GUPTA
SEEMA ARORA
Pet. Counsel
Satyajit D. Naik
Res. Counsel
---

Petitioner / Applicant

AMNEAL PHARMACEUTICALS PVT. LTD.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Mar 8, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/07

Citation

2021(3) TAXREPLY 5342
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ORDER

The appellant, M/s. Amneal Pharmaceuticals Pvt. Ltd. has more than 500 employees working in its factory. There is a canteen in the factory of the appellant, which is run by a third party i.e. Canteen Service Provider, to provide food to the employees of the appellant. As the appellant has arranged to provide the food to its employees at subsidized rate (and not free of cost), the appellant collects some portion of the total amount of food price to be paid to the ‘Canteen Service Provider’ from the employees, by deducting it from the salary of the employees. The appellant has submitted that it is only facilitating the supply of food to the employees, which is a statutory requirement under the Factories Act, 1948, and is recovering only employee’s share towards actual expenditure incurred in connection with the food supply, without making any profit. 2. In respect of the aforesaid nature of transaction, the appellant filed an application before the Gujarat Author....

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