Dr. Willmar Schwabe (I) Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- June 28, 2021
- Type:
- Advance Ruling
- Members:
- Vivek Arya, Abhishek Chauhan
Subject
GST is not applicable on amount recovered by the Applicant from employees for usage of bus transportation facility
Summary
The applicant has submitted that transportation facility is provided to the employees so long as they are in the Applicant’s employment and once the employee ceases to be in employment with the Applicant, he/she is not authorized to use the tra…
Judgement
1. M/s DR WILLMAR SCHWABE (I) PRIVATE LIMITED, A-36, Sector-60, Noida, 201301, U.P. (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACD0463D1Z4. 2. The applicant has sought advance ruling on following question- a) Whether ITC is available to the Applicant on GST charged by service provider on hiring of bus, having seating capacity of more than thirt…