Q (1). Whether providing food to employees at subsidized price falls outside the scope of "supply" as the same is covered by Entry 1, Schedule III of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017?
Q (2).Whether the subsidized deduction made from the salary of employees, who are availing facility of food in the factory, can be considered as consideration for ‘supply of service’ by Applicant to its employees, in furtherance of business, as per Section 7 read with Schedule I of the Central Goods and Services Tax Act, 2017and Rajasthan Goods and Services Tax Act, 2017?
Q (3). In case answer to (b) is yes, whether GST is applicable on the amount deducted from the salaries of employees?
Q (4). Whether Applicant is eligible to take input tax credit on the GST charged by third party contractor for canteen services availed by it for its employees?
Ans-The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.