https://www.taxtmi.com/caselaws?id=764402 AAAR Gujarat ruled that employer is not liable to pay GST on free bus transportation facility provided to employees as part of HR policy and employment agreement, as such perquisites are in lieu of employee services and not subject to GST when provided under employer-employee contract. However, ITC is admissible for transportation services with seating capacity exceeding 13 persons, allowing the employer to claim input tax credit on GST paid to vendors for procurement of such transportation services. en-us Mon, 30 Dec 2024 00:00:00 +0530 Tue, 03 Jun 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764402 AAAR Gujarat ruled that employer is not liable to pay GST on free bus transportation facility provided to employees as part of HR policy and employment agreement, as such perquisites are in lieu of employee services and not subject to GST when provided under employer-employee contract. However, ITC is admissible for transportation services with seating capacity exceeding 13 persons, allowing the employer to claim input tax credit on GST paid to vendors for procurement of such transportation services. Case-Laws GST Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764402