Case Law Details
Case Name : In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh)
Appeal Number : Order No. 59
Date of Judgement/Order : 29/06/2020
Related Assessment Year :
Courts :
AAR Uttar Pradesh Advance Rulings
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In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh)
Question 1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be construed as “Supply of service” by the company to its employees?
Ans: Answered in negative.
Question 2- If the answer to above question is in affirmative, how the value of subsidized shared transport facility provided to employees under employment contract, will be determined by the applicant?
Ans: As the answer to first question is in negative hence the question becomes redundant.
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