Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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AAR ruled that subsidised canteen charges for both regular and contract employees are exempt from GST under statutory obligations framework. The Factories Act mandates canteen facilities for all workers, including contract labour, without distinction. Per CBIC Circular No. 172/04/2022-GST, perquisites provided under contractual obligations arising from statutory mandates do not constitute "supply" under Section 7 CGST Act. Consequently, partial cost recovery from employees does not alter the exemption status. Regarding input tax credit eligibility, AAR held that proviso to Section 17(5)(b)(i) CGST Act permits full ITC on inward supplies for statutory canteen operations, irrespective of cost recovery from employees, provided GST liability is not passed to employees and facility fulfills statutory obligations.
AAR ruled that subsidised canteen charges for both regular and contract employees are exempt from GST under statutory obligations framework. The Factories Act mandates canteen facilities for all workers, including contract labour, without distinction. Per CBIC Circular No. 172/04/2022-GST, perquisites provided under contractual obligations arising from statutory mandates do not constitute "supply" under Section 7 CGST Act. Consequently, partial cost recovery from employees does not alter the exemption status. Regarding input tax credit eligibility, AAR held that proviso to Section 17(5)(b)(i) CGST Act permits full ITC on inward supplies for statutory canteen operations, irrespective of cost recovery from employees, provided GST liability is not passed to employees and facility fulfills statutory obligations.
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