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TaxReply India Pvt Ltd

TROIKAA PHARMACEUTICALS LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
AMIT KUMAR MISHRA
Pet. Counsel
Chintan Shah
Sandip Gupta
Res. Counsel
---

Petitioner / Applicant

TROIKAA PHARMACEUTICALS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 10, 2022
Order No.

GUJ/GAAR/R/2022/38

Citation

2022(8) TAXREPLY 6296
Original Order
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ORDER

Brief facts : M/s Troikaa Pharmaceuticals Limited, hereinafter referred to as M/s Troikaa for the sake of brevity, submits that it provides canteen facilities to its employees and workers as per Factories Act, 1948. Section 46 of the said Act, stipulates that any factory employing more than 250 workers is required to provide a canteen facility to its employees. As a result, the company makes arrangements for providing the food (lunch and dinner) for the employees and workers at the plant and godown location. 2. M/s Troikaa made arrangement of food (lunch and dinner) through an outside party, who prepares the food and supplies it to the company's employees and the contractual workers. The food supplier vendor raises an invoice of the food bill as per the agreed billing frequency (said invoice is raised on the basis of the actual number of the food plates consumed) by charging 5% GST. A copy of the invoice and the agreement entered with the food supplier vendor is attached....

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