Advance Ruling— M/s. TE Connectivity India Pvt. Ltd. have filed an application for Advance Ruling.

The applicant stated that they are engaged in the business of manufacturing and electronic connectors, wire and harness etc. for industries such as automotive, device, health care in addition to provision of IT/ITES services; they have a factory wherein manufacture of the aforementioned goods is carried out; they have arranged various caterers at their factories to operate canteens within the Applicant’s premises and the cost of the meals provided is deducted by the Applicant from their employees’ salaries on a monthly basis to a certain extent; they also arranged various transporters to provide transportation facilities to their employees for commuting from their residence to office/factory and the cost of the transportation incurred by the Company is deducted by the Applicant from their employees’ salaries on a monthly basis to a certain extent.

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 factory would be considered as a “supply" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 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Held that— The application filed by the Applicant for advance ruling is disposed off as withdrawn.