Parking fees from staff to face GST, but at nil value

Mumbai: The UP bench of the Appellate Authority of Advance Rulings (AAAR) has held that the amount recovered from employees towards car parking charges, which are in turn paid to building authorities, is a ‘supply of service’ by the employer company towards its staff. Goods and services tax (GST) is triggered whenever there is any such supply. However, as such services were rendered as a ‘pure age…