Subsidized food deductions from employees at the factory not a 'supply' u/s 7 CGST Act; no GST applies.

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....Supply or not - subsidized deduction made by the applicant from the employees, who are availing food in the factory - the subsidized deduction made by the applicant from the employees who are availing food in the factory would not be considered as a 'supply; under the provisions of section 7 of the CGST Act, 2017. - No GST - AAR....