Integrated Decisions And Systems India Pvt Ltd ., In re
Date: December 16, 2021
Subject Matter
Part recovery of ‘renting of motor vehicles services’ / ‘cab services’ from employees in respect of the transport facility provided to them is not ‘supply’
Summary
Whether part recovery of ‘renting of motor vehicles services’ / ‘cab services’ from employees in respect of the transport facility provided to them would be treated as ‘supply’ as per provision of GST and whether G…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Integrated Decisions And Systems India Pvt Ltd , the applicant, seeking an advance ruling in respect of the following questions. 1. Whether part r…