The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)(c) of the CGST Act 2017.
Authority for Advance Ruling — GST on Milk Products – The applicant is engaged in processing of Milk & Milk Products. The applicant has sought advance ruling as to whether Stainless steel cans of 40 liters capacity is liable to be classified under HSN code 7310 or 7323; whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30; whether milk cream is liable to be classified under HSN code 0403 or 0401; whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30; whether provision of subsidized lunch and refreshments to employees through contractors is to be treated as supply and if yes under which tariff classification it has to be classified.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not the supplier of the said SS cans but the recipient. Thus, no advance ruling can be given on this issue. The applicant is part of Karnataka Co-operative Milk Producers Federation Limited, in respect of whom advance ruling was given on the issue of classification of flavored milk, which has been dismissed by the Appellate Authority for Advance Ruling, Karnataka, on the grounds that the appellant therein had suppressed the facts of pending investigation. The applicant also produces same branded (Nandini) product flavoured milk and hence this authority can't give any ruling on the said issue. No ruling can be given on the issue of classification of milk cream, as the required information has not been furnished by the applicant. The cold coffee is similar to flavoured milk with the only difference that the flavor is coffee specific. Thus no ruling can be given. The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)(c) of the Act 2017.
The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)(c) of the CGST Act 2017.
Authority for Advance Ruling — GST on Milk Products – The applicant is engaged in processing of Milk & Milk Products. The applicant has sought advance ruling as to whether Stainless steel cans of 40 liters capacity is liable to be classified under HSN code 7310 or 7323; whether flavored milk is liable to be classified under HSN code 0402 99 90 or under 2202 99 30; whether milk cream is liable to be classified under HSN code 0403 or 0401; whether cold coffee is liable to be classified under HSN code 0402 99 90 or under 2202 99 30; whether provision of subsidized lunch and refreshments to employees through contractors is to be treated as supply and if yes under which tariff classification it has to be classified.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is not the supplier of the said SS cans but the recipient. Thus, no advance ruling can be given on this issue. The applicant is part of Karnataka Co-operative Milk Producers Federation Limited, in respect of whom advance ruling was given on the issue of classification of flavored milk, which has been dismissed by the Appellate Authority for Advance Ruling, Karnataka, on the grounds that the appellant therein had suppressed the facts of pending investigation. The applicant also produces same branded (Nandini) product flavoured milk and hence this authority can't give any ruling on the said issue. No ruling can be given on the issue of classification of milk cream, as the required information has not been furnished by the applicant. The cold coffee is similar to flavoured milk with the only difference that the flavor is coffee specific. Thus no ruling can be given. The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)(c) of the Act 2017.