Perquisites provided by the employer to the employee under the contractual agreement would not be considered as Supply under GST

The Gujarat AAR in the matter of Kohler India Corporation (P.) Ltd., In re [Advance Ruling No. GUJ/GAAR/R/2024/03 dated January 05, 2024], held that where the Applicant under the Factories Act, 1948 (“the Factories Act”) entered into a contract with the canteen service provider (“CSP”) to provide canteen facilities to workers, then the deductions made by […]

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