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CALTECH POLYMERS PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SENTHIL NATHAN S
N. THULASEEDHARAN PILLAI

Pet. Counsel

Res. Counsel

Petitioner / Applicant	CALTECH POLYMERS PVT. LTD.
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	Kerala
Date	Mar 26, 2018
Order No.	CT/531/18-C3
Citation	2018(3) TAXREPLY 58
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ORDER
M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods & Service Tax Act. 2. The applicant is a Private Limited Company engaged in the manufacture and sale of footwear. It is submitted that they are providing canteen services exclusively for their employees. They are incurring the canteen running expenses and are recovering the same from its employees without any profit margin. 3. The applicant has further submitted that the service provided to the employee is not being carried out as a business activity. It is according to the provisions of the Factories Act, 1948. As per section 46 of the said Act, any factory employing more than 250 workers is required to provide canteen facility to its ....