Kion India Pvt Ltd ., In re

Date: March 26, 2025

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): D P Gojamgunde, Priya Jadhav
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Subject Matter

GST applicable on nominal amounts deducted from employees for Canteen and Transportation services

SupplyInput Tax CreditBusiness

Summary

The case involves a company that sought clarification on whether nominal recoveries made from employees for canteen and transportation services, provided through third-party service providers, are subject to GST. The company, being obligated under th…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,MAHARASHTRA (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”…

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