Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.
The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
