https://www.taxtmi.com/caselaws?id=387271 The Authority for Advance Ruling determined that the subsidy provided by the State Government for supplying food and drinks to end-users should be excluded from the consideration under the CGST Act. The ruling clarified that the consideration for turnover calculation should be based on the amount collected from beneficiaries, inclusive of tax, with the tax fraction deducted as the collected amount already included tax. Consequently, the subsidy amount received from the Government of Karnataka for supplying food at the Indira Canteens would not be considered part of the turnover subject to tax. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387271 The Authority for Advance Ruling determined that the subsidy provided by the State Government for supplying food and drinks to end-users should be excluded from the consideration under the CGST Act. The ruling clarified that the consideration for turnover calculation should be based on the amount collected from beneficiaries, inclusive of tax, with the tax fraction deducted as the collected amount already included tax. Consequently, the subsidy amount received from the Government of Karnataka for supplying food at the Indira Canteens would not be considered part of the turnover subject to tax. Case-Laws GST Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387271