https://www.taxtmi.com/caselaws?id=301625 The appellate authority ruled that the transportation facility provided by the employer to its employees, whether free of cost or for a nominal amount, is subject to GST under the HGST/CGST/IGST Acts. The valuation of these services should be determined under Section 15 of the CGST/HGST Acts. The transportation facility was deemed to be in furtherance of the employer's business and not part of the employer's Corporate Social Responsibility activities. The ruling clarified that such transportation services are taxable and not considered part of the employee's salary or contractual obligation. en-us Fri, 27 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301625 The appellate authority ruled that the transportation facility provided by the employer to its employees, whether free of cost or for a nominal amount, is subject to GST under the HGST/CGST/IGST Acts. The valuation of these services should be determined under Section 15 of the CGST/HGST Acts. The transportation facility was deemed to be in furtherance of the employer's business and not part of the employer's Corporate Social Responsibility activities. The ruling clarified that such transportation services are taxable and not considered part of the employee's salary or contractual obligation. Case-Laws GST Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301625