M/s. Cadila Pharmaceuticals Ltd

(i) Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017?

(ii) If yes, whether GST is applicable on the amount deducted from the salaries of its employees?

(iii) If yes, on what portion GST will be applicable ie amount paid by the applicant to the canteen service provider or only on the amount recovered from the employees?

(iv) Whether ITC of GST charged by the canteen service provider would be eligible for availment to the applicant?