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GST on amount recovered from employees towards car parking charge
Case Law Details
- Case Name
- In re Ion Trading India Private Limited (GST AAAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Uttar Pradesh, Advance Rulings
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In re Ion Trading India Private Limited (GST AAAR Uttar Pradesh)
Question :- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees?
Answer:- The question is answered in affirmative.
Question ii. – If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the ...
Just to confirm here that my understanding is correct. Since GST is paid by the applicant to building authorities towards car parking charges and since provision of these services to employees is done as a pure agent, it is not admissible to claim input tax credit.