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

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Satyajit. D. Naik
Res. Counsel
Na

Petitioner / Applicant

AMNEAL PHARMACEUTICALS PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/50/2020

Citation

2020(7) TAXREPLY 3689
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ORDER

BRIEF FACTS The applicant submitted that they are a 100% EOU, carrying out canteen facilities through third party canteen service at their factory. More than 500 employees are working in the factory. The model that they have in their factory is that the food is being offered to employees on subsidized rate whereby the employee’s share of the cost is being deducted from their salary. 2. The applicant further submitted that in short, they are collecting and paying the portion of the employee to third party (i.e. Canteen service Provider). Hence, this is not their main object of business. This is nothing but the facility provided to employee without making any profit and working as a mediator between employee and contractor of canteen service provider. Therefore, in their view, no GST shall be payable by employee to company on the subsidized value of food. 3. Further, the applicant has referred Sr. No. 19 of the Mega Exemption Notification No.25/2012-ST date....

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