The Appellate Authority for Advance Ruling (AAAR) considered the...

The Appellate Authority for Advance Ruling (AAAR) considered the maintainability of an Advance Ruling application regarding the deduction made by the Appellant from employees availing food facility u/s 7 of CGST Act and Rajasthan GST Act. The issue was the applicability of GST on the nominal deduction from employee salaries and from a manpower supply contractor for contractual employees. The AAAR found that the AAR Rajasthan did not consider a relevant contract provided by the Appellant. The AAAR set aside the AAR's ruling and remanded the matter for reconsideration, directing the AAR to review the application in its entirety and address all questions posed by the Appellant.