Category: AAAR

AAARGST Article

No GST leviable on free bus transportation facility provided to its Employees by the Employer

byCA Bimal Jain

The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. dismissed the appeal filed by the Department and reaffirmed the ruling passed by AAR, Gujarat in its own case, thereby ruling that Applicant is not liable to pay GST on free bus transportation facility provided to its employees. Further, it was ruled that the ITC on motor vehicle for transportation of person having approved seating capacity of more than 13 persons, not being blocked under Section 17(5)(b)(i) of the CGST Act, and thereby, could be availed by the Applicant.

AAARGST Article

GST applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees

byCA Bimal Jain

The AAAR, Tamil Nadu in the case of M/s Faiveley Transport Rail Technologies India (P.) Ltd., upheld the ruling passed by AAR Tamil Nadu wherein it was ruled that GST would be applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees as the said transaction would not be covered under Entry 1 of Schedule III of the CGST Act.