Case LawAdvance Ruling No,.125/AAR/2023
Faiveley Transport Rail Technologies India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 19, 2023
- Type:
- Advance Ruling
- Members:
- Jayapriya, Indira
Subject
Applicability of GST and availability of ITC on various Employee Services provided by a company
Input Tax Credit
Summary
(a) GST is liable to be discharged by the applicant on the amount charged on the employees by the applicant, for the supply of canteen service on its own account. to its employees (b) ITC is eligible on the inward supplies received, if any, in relati…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU The applicant submitted a copy of Electronic Cash Ledger evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The applicant, a GST Registrant, is a Private Limited company under the Administrative control of ‘CENTER’ and they arc engaged in t…