The Authority for Advance Rulings (AAR), Gujarat bench has held that GST is not leviable on the provision of transportation and canteen facilities through third parties to the employees as per the contract. The applicant, M/s SRF Limited, is a multi-business chemicals conglomerate engaged in the manufacturing of industrial and specialty intermediates. The applicant’s business portfolio covers fluorochemicals, specialty,’ chemicals, packaging films, technical textiles, and coated and laminated fabrics.
Source Taxscan
