Emcure Pharmaceuticals Limited ., In re
Date: April 12, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Arun Richard, Atul Mehta
Subject Matter
GST is not leviable on free bus transportation facility provided to employees
Summary
1. GST, at the hands of M/s Emcure, is not leviable on the amount representing the employees portion of canteen charges, which is collected by M/s Emcure and paid to the Canteen service provider 2. GST, at the hands of M/s Emcure, is not leviable on…
M/s. Emcure Pharmaceuticals Limited, hereinafter referred to as M/s. Emcure for the sake of brevity, submits that it provides canteen and bus transportation facility to its employees and that the canteen and bus transportation facility are part and parcel of the employment arrangement with the employees. M/s. Emcure submits that it provides the canteen and bus transportation facility to its employ…