Federal-Mogul Goetze India Limited ., In re
Date: March 15, 2024
Court: Appellate Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Mahendra Ranga, Ravi Surpur
Subject Matter
Advance ruling mechanism covers ongoing transactions that have not concluded
Summary
The case involves Federal-Mogul Goetze India Limited seeking an advance ruling from the AAR, Rajasthan on whether subsidized deductions from employees for availing canteen facilities constituted a "supply" under the GST Act. The AAR rejecte…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, RAJASTHAN (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are pari materia barring a few exceptions. Therefore, unless a men…