Brandix Apparel India Private Limited ., In re
Date: March 21, 2023
Subject Matter
GST is not applicable on the amount recovered from employees for canteen facility and for transportation facilities provided
Summary
Question 1: Whether GST would be applicable on the amount recovered from employees for canteen facility provided to them? Answer: Negative Question 2: Whether GST would be applicable on the amount recovered from employees for transportation facilitie…
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in parimateria and have the same provisions in like m…