Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
AAR ruled that recoveries from employees for canteen and transportation services constitute taxable supply under GST. The services are considered incidental to business activities, with tax liability limited to amounts recovered from employees. Input tax credit is disallowed for both canteen and transportation services under Section 17(5) of CGST Act. Transportation services do not qualify for exemption under Notification No. 12/2017-Central Tax (Rate). The remaining service value, not recovered from employees, is treated as employer-provided perquisite and remains non-taxable. The ruling emphasizes that while services are supplied by the employer to employees, only the recovered portion attracts GST.
AAR ruled that recoveries from employees for canteen and transportation services constitute taxable supply under GST. The services are considered incidental to business activities, with tax liability limited to amounts recovered from employees. Input tax credit is disallowed for both canteen and transportation services under Section 17(5) of CGST Act. Transportation services do not qualify for exemption under Notification No. 12/2017-Central Tax (Rate). The remaining service value, not recovered from employees, is treated as employer-provided perquisite and remains non-taxable. The ruling emphasizes that while services are supplied by the employer to employees, only the recovered portion attracts GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
