https://www.taxtmi.com/caselaws?id=416008 The case involved determining whether the partial recovery of 'renting of motor vehicles services'/'cab services' from employees for transport facilities provided constituted a 'supply' under GST. The applicant argued it was not a supply as it was not in furtherance of business but a reimbursement. The Authority found the provision of transport as a welfare measure, not in furtherance of business, and ruled that the partial recovery did not constitute a supply. Consequently, GST was not leviable on the recovery from employees. Therefore, the value determination and Input Tax Credit admissibility questions were deemed irrelevant due to the negative answer to the supply issue. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 28 Mar 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416008 The case involved determining whether the partial recovery of 'renting of motor vehicles services'/'cab services' from employees for transport facilities provided constituted a 'supply' under GST. The applicant argued it was not a supply as it was not in furtherance of business but a reimbursement. The Authority found the provision of transport as a welfare measure, not in furtherance of business, and ruled that the partial recovery did not constitute a supply. Consequently, GST was not leviable on the recovery from employees. Therefore, the value determination and Input Tax Credit admissibility questions were deemed irrelevant due to the negative answer to the supply issue. Case-Laws GST Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416008