Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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The AAR ruled on GST applicability for employee canteen and transportation services. The employer's provision of these services constitutes a taxable supply under Section 7(1) of CGST Act, 2017, with GST levied on the recoveries made from employees. Transportation services do not qualify for exemption under Notification No. 12/2017 and are classified as rented vehicle services. Input Tax Credit (ITC) is denied for transportation services, as they are considered personal consumption under Section 17(5)(g). The taxable value comprises only the amount recovered from employees, with the employer's remaining contribution treated as a non-taxable perquisite in lieu of employee services.
The AAR ruled on GST applicability for employee canteen and transportation services. The employer's provision of these services constitutes a taxable supply under Section 7(1) of CGST Act, 2017, with GST levied on the recoveries made from employees. Transportation services do not qualify for exemption under Notification No. 12/2017 and are classified as rented vehicle services. Input Tax Credit (ITC) is denied for transportation services, as they are considered personal consumption under Section 17(5)(g). The taxable value comprises only the amount recovered from employees, with the employer's remaining contribution treated as a non-taxable perquisite in lieu of employee services.
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