M/s. TE Connectivity India Private Limited

a).Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

States/UT
Order No. & Date
KAR ADRG 01/2023 Dt 11.01.2023
Order date
11-01-23
Category
97 (2)
Year