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TaxReply India Pvt Ltd

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

Hon'ble Judges:

PULLELA NAGESWARA RAO
RAJAN.N.KHOBRAGADE
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

CALTECH POLYMERS PVT. LTD
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Kerala

Date Sep 25, 2018
Order No.

CT/7726/2018-C3

Citation

2018(9) TAXREPLY 301
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ORDER

M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the appellant), a registered person with GSTIN 32AAACC9223A1ZE had preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the company comes under the definition of outward supplies and are taxable under Goods & Services Tax Act. 2. The applicant is a Private Limited Company engaged in the manufacture and sale of foot wear. It was submitted that they are providing canteen services exclusively for their employees. They incur the canteen running expenses for a month and recover the same from their employees without any profit margin on the same. 3. The applicant has further submitted that the service provided to the employee is not being carried out as a business activity and it is according to the provisions in the Factories Act, 1948. As per Section 46 of the said Act, any factory employing more than 250 workers is required to provid....

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