In re Wika instrument India Pvt. Ltd. (GST AAR Maharashtra)
Date: February 26, 2026
Subject Matter
Employer's Nominal Recoveries for Employee Canteen and Transport Facilities are Taxable.
Summary
The Authority for Advance Ruling (AAR) held that both passenger transport and canteen facilities provided by an employer to its employees, where a nominal amount is recovered, constitute a taxable supply under GST. The exemption under Sr. No. 15(b) o…
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”…