Integrated Decisions And Systems India Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- December 16, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
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…
Judgement
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…