Employees' free bus transport not subject to GST; ITC allowed for >13-seater buses.

The Appellate Authority for Advance Ruling (AAAR) determined that the respondent is not required to pay GST on the free bus transportation provided to employees under their employment contract. Input Tax Credit (ITC) is permissible for transportation services using buses with a seating capacity exceeding 13 persons. Additionally, any recoveries made from employees for canteen facilities are exempt from GST under Sl. No. 15 of Notification No. 12/2017 - Central Tax (Rate) dated June 28, 2017. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X