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TaxReply India Pvt Ltd

KION INDIA PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

D. P. GOJAMGUNDE
PRIYA JADHAV
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

KION INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Mar 27, 2025
Order No.

GST-ARA-12/2024-25/B-162

Citation

2025(3) TAXREPLY 13025
Original Order
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ORDER

PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. KION INDIA PVT LTD, the applicant, seeking an advance ruling in respect of the following questions. Question 1: Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017? a. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of empl....

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