In re Thyssenkrupp Industries India Pvt. Ltd. (GST AAR Maharashtra)
Date: February 26, 2026
Subject Matter
GST Applicable on Subsidized Canteen and Transport Recoveries, Exempt on Notice Pay Recoveries
Summary
The Authority for Advance Ruling (AAR) held that GST is payable on recoveries made from employees for subsidized canteen and bus transportation facilities, as these constitute a 'supply' in the 'course or furtherance of business' and the recovered am…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA 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” respectively] by M/s. THYSSENKRUPP INDUSTRIES INDIA PVT. LTD., the applicant, seeking an advance ruling in respec…