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CADILA PHARMACEUTICALS LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Mitesh Jain
Mihir Patel
Res. Counsel
---

Petitioner / Applicant

CADILA PHARMACEUTICALS LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 31, 2023
Order No.

GUJ/GAAR/R/2023/14

Citation

2023(3) TAXREPLY 7280
Original Order
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ORDER

Brief facts: M/s. Cadila Pharmaceuticals Ltd, Plot No. 1389, Trasad Road, Dholka, Ahmedabad, Gujarat 382 225 [for short-'applicant'] is registered under GST and their GSTIN is 24AAACC6251E1Z5. 2. The applicant is engaged in the business of manufacture, supply and distribution of various pharmaceutical products. The applicant has employed around 2745 full time permanent employees in their factory and corporate office. They are also registered under the Factories Act, 1948. 3. The applicant provides canteen facility to its employees at the factory and its corporate office. The reasons provided by the applicant for providing the aforementioned facility is that in terms of section 46 of the Factories Act, 1948, they are mandated to provide and maintain canteen for the use of its employees. 4. Since the factory premises is located far away from the city limits, the applicant provides canteen facility by appointing a canteen service provider [ for short - CSP]. The....

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