22 Supply of food to employees and contract workers Facts of the matter The Applicant is in the business of manufacture, supply and distribution of automotive components used in two/three/ four-wheeler automobiles. As per Section 46 of the Factories Act, 1948, where more than two hundred and fifty workers are ordinarily employed, a canteen has to be provided and maintained by the specified factory for the use of the workers. Accordingly, the Appellant had set up canteen facility at the unit, for the benefit of its employees and workers. The Applicant had filed an application before the Hon’ble Authority for Advance Ruling, seeking clarification on the following questions: Whether the subsidized deduction made by the applicant from the Employees who are availing food in the factorywould be considered as a “supply”? a. In case answer to above is yes, (i) whether GST is applicable on t.......