https://www.taxtmi.com/caselaws?id=447771 AAR Rajasthan rejected an advance ruling application regarding GST on subsidized canteen services provided to employees through third-party contractors. The authority held that the applicant was not a supplier but a service receiver, making the matter outside AAR's scope. Additionally, since the transactions were already ongoing with GST being paid, rather than proposed future transactions, the application was not maintainable under Section 95 and 97 of CGST Act 2017. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 25 Apr 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447771 AAR Rajasthan rejected an advance ruling application regarding GST on subsidized canteen services provided to employees through third-party contractors. The authority held that the applicant was not a supplier but a service receiver, making the matter outside AAR's scope. Additionally, since the transactions were already ongoing with GST being paid, rather than proposed future transactions, the application was not maintainable under Section 95 and 97 of CGST Act 2017. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447771