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SHRIRAM PISTONS AND RINGS LIMITED
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

RAJENDRA KUMAR
VIVEK ARYA
Pet. Counsel
Sanjay Kumar
Atul Gupta
Res. Counsel
---

Petitioner / Applicant

SHRIRAM PISTONS AND RINGS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Dec 5, 2022
Order No.

UP ADRG 16/2022

Citation

2022(12) TAXREPLY 7562
Original Order
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ORDER

1. M/s SHRIRAM PISTONS AND RINGS LIMITED, A-4 to A-7, B-8/1 & 2, B 9 & 10, Industrial Area III, Meerut Road, Ghaziabad- 201 003 (U.P.) (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACS0229G1ZN. 2. The applicant has submitted an application for Advance Ruling dated 08.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- (a) Whether providing food to the employees at subsidized price as per terms and conditions of the employment contract, falls outside the scope of “supply” as the same is covered by Para 1, Schedule III of CGST Act, 2017? (b) Whether the subsidized deduction made from the salary of employees who are availing facility of food in the factory can be considered as consideration of ‘supply of service ‘ by the Applicant to its empl....

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