https://www.taxtmi.com/caselaws?id=397582 The Appellate Authority upheld the Advance Ruling, determining that the Appellant is not acting as a mere intermediary but is providing transportation services independently. Additionally, the value of the bus passes distributed by the Appellant must be included in the total value of the facilitation charges as per Section 15 of the CGST Act. The appeal filed by the Appellant was dismissed in its entirety. en-us Fri, 14 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397582 The Appellate Authority upheld the Advance Ruling, determining that the Appellant is not acting as a mere intermediary but is providing transportation services independently. Additionally, the value of the bus passes distributed by the Appellant must be included in the total value of the facilitation charges as per Section 15 of the CGST Act. The appeal filed by the Appellant was dismissed in its entirety. Case-Laws GST Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397582