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        Case ID :
        GST

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

        GST on Employee Meal Deductions and ITC: AAAR Remands Case for Reconsideration by AAR Under CGST and Rajasthan GST Acts.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Appellate Authority for Advance Ruling (AAAR) considered the maintainability of an Advance Ruling application regarding the deduction made by the Appellant from employees' salaries for food facilities u/s 7 of CGST Act and Rajasthan GST Act. The issue was the applicability of GST on these deductions and on amounts deducted from a Manpower supply contractor for contractual employees. The Input Tax Credit (ITC) of GST charged by the Canteen Service Provider was also questioned. The AAAR found the application maintainable as the AAR did not consider the relevant contract provided by the Appellant. The AAAR set aside the AAR's ruling and remanded the matter for reconsideration, instructing the AAR to decide the application afresh on its merits.
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