Jotun India Pvt. Ltd ., In re
Date: October 4, 2019
Subject Matter
Recovery of 50% of Parental Health Insurance Premium from employees does not amount to supply
Summary
Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to ‘supply of service’ under Section 7 of the Central Goods and Services Tax Act, 2017? The applicant initially pays the entire premium along with taxes a…
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. JOTUN INDIA PVT LTD. The applicant is seeking an advance ruling in respect of the following question. “Whether recovery of 50% of Paren…