In re Piaggio Vehicles Pvt Ltd (GST AAR Maharashtra)
Date: February 26, 2026
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
GST Payable on Subsidized Canteen Recoveries; Not on Notice Pay
Summary
The Authority for Advance Ruling held that GST is payable on the recoveries made from employees' salaries for subsidized canteen facilities, as these constitute consideration for a supply. Conversely, GST is not payable on notice pay recoveries for n…
FULL TEXT OF ORDER OF AUTHORITY OF 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 Ws. PIAGGIO VEHICLES PVT LTD, the applicant, seeking an advance ruling in respect of the following question…