The AAAR held that the respondent is not liable to pay GST on ...

AAAR rules no GST on free employee bus transport; ITC allowed for buses over 13 seats; canteen recoveries exempt.

January 9, 2025

Case Laws GST AAAR

The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.

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The AAAR held that the respondent is not liable to pay GST on ...

AAAR rules no GST on free employee bus transport; ITC allowed for buses over 13 seats; canteen recoveries exempt.

January 9, 2025

Case Laws GST AAAR

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