TaxTMI 
TaxTMI 
2022 (4) TMI 1292
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.... 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs. 5000/- each under the CGST Act, KGST Act. 2. The applicant, engaged in the manufacture of pharmaceutical products, are registered under the CGST/KGST Act 2017. They have their operations in other parts of the country outside the State of Karnataka and have separate registrations as per the provisions of GST Laws in India. The applicant, in the course of business, provides food and beverage facilities at its offices and factories located in different places in the state of Karnataka besides offices and factories in other parts of the country outside Karnataka. They also provide transportation facilities to the employees to commute between their place of residence and p....
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.... the working hours is to be considered as Supply? If yes, whether GST needs to be paid to the Government on the amount collected from the employees? e. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as supply or Goods or Service, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside? f. If the amount collected from the employees is deemed as supply and GST needs to be paid, what should be the taxable value and at what rate GST shall be paid thereon? g. Whether GST is applicable on the transportation services received from external supplier for the purpose of providing transportation facility to the emplo....
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....d like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matters and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 6. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the hearing. 7. It was bro....