M/s Bharat Oman Refineries Limited
GST AAARMP/AAAR/07/2021
Case summary
From the record, as published by the registry
Recorded against
1. GST is not applicable on payment of notice pay by an employee to the applicant employer in lieu of notice period 2. GST is not payable by the employer on the amount of premium paid towards Group Medical Insurance policy of non-dependent parents recovered from employees and from retired employees 3. GST is not payable by the employer on recovery of nominal amount for availing the facility of canteen. 4 GST is not payable on recovery of telephone charges from the employees over and above the fixed rental charges payable to BSNL. 5 (a) Input credit of GST p
Filed asAppellate Ruling2021
Case details
As recorded by the court registry
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