Case LawHR/ARL/19/2022-23
Rites Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- October 18, 2022
- Type:
- Advance Ruling
- Members:
- Sunder Lal, Kumud Singh
Subject
GST not leviable on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Card Replacement
SupplyConsiderationBusiness
Summary
Questions Answers Whether the amount collected by the Applicant company as Notice Pay Recovery from the outgoing employee would be taxable under GST law and if yes, rate of GST thereupon? No Whether the amount of Surety Bond forfeited/encashed by the…
Judgement
To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017) and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts are parimateria, any reference to provisions of CGST Ac…