Valuation - inclusion of value of bus passes distributed by the ...

Case Laws GST

August 23, 2020

Valuation - inclusion of value of bus passes distributed by the applicant to the commuters in the value of facilitation charges - A contract is not property, but only a promise supported by consideration. Thus, the bus pass is not an actionable claim as defined under Transfer of Property Act. It is only an instrument accepted as consideration/part consideration while purchasing the service from the Appellant - Value shall be included - AAAR

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Valuation - inclusion of value of bus passes distributed by the ...

Case Laws GST

August 23, 2020

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