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...
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.
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