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    <title>2021 (12) TMI 999 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The appellate authority ruled that GST is not applicable on various scenarios: payment of notice pay by an employee, premium of Group Medical Insurance policy recovered from non-dependent parents and retired employees, recovery of nominal amounts for canteen facility, and recovery of telephone charges from employees. Input Tax Credit (ITC) was denied for telephone charges and insurance premium but allowed for canteen services. The provision of free canteen services to employees without charge was also deemed exempt from GST.</description>
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      <title>2021 (12) TMI 999 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
      <link>https://www.taxtmi.com/caselaws?id=416233</link>
      <description>The appellate authority ruled that GST is not applicable on various scenarios: payment of notice pay by an employee, premium of Group Medical Insurance policy recovered from non-dependent parents and retired employees, recovery of nominal amounts for canteen facility, and recovery of telephone charges from employees. Input Tax Credit (ITC) was denied for telephone charges and insurance premium but allowed for canteen services. The provision of free canteen services to employees without charge was also deemed exempt from GST.</description>
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      <pubDate>Mon, 08 Nov 2021 00:00:00 +0530</pubDate>
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