"Question-(a)Whether providing food to the employees at subsidized price as per terms and conditions of the employment contract, falls outside the scope of ""supply"" as the same is covered by Para 1, Schedule III of CGST Act, 2017?
Question- (b) Whether the subsidized deduction made from the salary of employees who are availing facility of food in the factory can be considered as consideration of ‘supply of service’ by the Applicant to its employees in furtherance of business of the Applicant as per Section 7 r/w Schedule I of the Central Goods and Service Tax Act, 2017 and Uttar Pradesh Goods and Service Tax Act, 2017?
Question-(c) In case answer to (b) is yes, whether GST is applicable on the amount deducted from the salaries of employees?
Question-(d) Whether the 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?