Advance Ruling— In the instant case, the applicant have filed an application for Advance Ruling.

The applicant stated that they are engaged in export of services to their customers, located outside India; they have an office in Karnataka from where all the service exports are carried out; they have arranged for the canteens and transportation services for their employees by entering into a contractual agreement with the third party service providers and in this connection, the applicant makes subsidized deduction from the employees’ salary who are availing transportation services and/or canteen services within the factory.

The applicant has sought advance ruling in respect of the following questions:

a) Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the office would be considered as a “supply” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 201 7 and Karnataka Goods and Service Tax Act, 2017.

b) In case answer to question no. 1 if yes, whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

The applicant vide their letter requested this authority to permit them to withdraw their application quoting the reason that the matter has already been clarified in multiple rulings and thus no need for any ruling on the queries raised by them.

Held that— The application filed by the Applicant for advance ruling is disposed withdrawn.