M/s Beumer India Pvt. Ltd.
GST AAARHAAAR/2020-21/11
Case summary
From the record, as published by the registry
Recorded against
In view of the discussions and findings, we find that the transactions executed in the course of contractual obligation of an agreement of employment are beyond the scope of GST as clarified in the Press Release dated 10.07.2017, of CBIC. We hold that provisioning of transport facility provided by the Appellant is exclusive of the contractual obligation of the employer in the course of employment. The same shall be liable to GST, on a value that exceeds the total gift value up to Rs. 50000/- given by the Appellant to an employee availing this facility in a financia
Filed asAppellate Ruling2022
Case details
As recorded by the court registry
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