https://www.taxtmi.com/caselaws?id=405379 The subsidized shared transport facility provided to employees in terms of the employment contract through third-party vendors was held not to be construed as a "Supply of service" by the company to its employees. Consequently, the determination of the value of the subsidized shared transport facility and the questions related to the liability to pay GST and applicable rates were deemed redundant. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, subject to provisions under the CGST Act, 2017. en-us Mon, 29 Jun 2020 00:00:00 +0530 Wed, 22 Jun 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405379 The subsidized shared transport facility provided to employees in terms of the employment contract through third-party vendors was held not to be construed as a "Supply of service" by the company to its employees. Consequently, the determination of the value of the subsidized shared transport facility and the questions related to the liability to pay GST and applicable rates were deemed redundant. The ruling is valid within the jurisdiction of the Authority for Advance Ruling Uttar Pradesh, subject to provisions under the CGST Act, 2017. Case-Laws GST Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405379