Ascendas Services (India) Private Limited ., In re
Date: September 30, 2019
Subject Matter
Value of the bus passes distributed by the applicant to the commuters and the facilitation charges is to be included in the value of services provided
Summary
a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017? The Value of the bus passes distributed by th…
1. M/s Ascendas Services (India) Private Limited, (called as the `Applicant’ hereinafter), having GSTIN number 29AAACT7290C1Z9, has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017 , in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company a…