Syngenta India Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 19, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
GST would not be payable on recoveries made from the employees towards providing parental insurance
Summary
Q. Whether the GST would be payable on recoveries made from the employees towards providing parental insurance? A. The recovery of Parents Health Insurance expenses from employee does not amount to supply of service under the GST Laws. Since there is…
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. Syngenta India Limited , the applicant, seeking an advance ruling in respect of the following questions. (a) Whether the GST would be payable on recoveri…