Employer-Provided Bus Transportation Not Taxable Under GST; Not Considered a 'Supply' Per Employment Contract Terms.

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Full Text of the Document

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....Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST when the same is provided in terms of the contract between the employer and employee - the deduction for bus transportation facility would not be considered as a ‘supply’ - AAR....