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INTAS PHARMACEUTICAL LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Sreeram Kaza
Res. Counsel
Asharam Meena
Neel Kumar

Petitioner / Applicant

INTAS PHARMACEUTICAL LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Mar 7, 2022
Order No.

GUJ/GAAR/R/2022/03

Citation

2022(3) TAXREPLY 5554
Original Order
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ORDER

M/s. Intas Pharmaceuticals Limited., hereinafter referred to as Intas for the sake of brevity, has sought Ruling on whether it is required to charge GST on the amount collected from its employees towards canteen charges. Intas is providing canteen facility to their employees at a concessional amount and recovering a part of the total cost of food and beverages from its employees and the balance cost is borne by Intas. Intas does not retain any profit margin in the activity of collecting employee’s portion of canteen charges. 2. Question on which Advance Ruling sought: Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider. 3. Personal Hearing: Personal hearing granted on 18-2-22 was attended by Shri Sreeram Kaza and he reiterated the submission. Shri Ashram Meena, Assistant Commissioner and Shri Neel K....

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