https://www.taxtmi.com/caselaws?id=416685 The Appellate Authority rejected an appeal against an Advance Ruling Order concerning GST liability for reimbursement of EPF and ESI contributions. The appellant argued these reimbursements should not attract GST under Rule 33 of GST Rules. However, the Authority determined the appeal was non-maintainable under Section 95 of the CGST Act because the transactions did not involve supply of goods or services by the appellant. The appeal was dismissed without examining its merits, as the appellant was not covered under the reverse charge mechanism. en-us Wed, 29 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416685 The Appellate Authority rejected an appeal against an Advance Ruling Order concerning GST liability for reimbursement of EPF and ESI contributions. The appellant argued these reimbursements should not attract GST under Rule 33 of GST Rules. However, the Authority determined the appeal was non-maintainable under Section 95 of the CGST Act because the transactions did not involve supply of goods or services by the appellant. The appeal was dismissed without examining its merits, as the appellant was not covered under the reverse charge mechanism. Case-Laws GST Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416685