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Car lease facility by employer is taxable if exact amount is recovered from employees' salaries as it's a supply of service.

Car lease facility provided by employer to employees does not qualify as perquisite if employer recovers exact lease amount from employees' salaries; it constitutes supply of service by employer liable to GST as it does not fall under Entry 1 of Schedule III of CGST/TNGST Acts covering services by employee to employer in course of employment. .....

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