GST on Part Recovery of transport facility provided to employees

In re Integrated Decisions And Systems India Pvt Ltd (GST AAR Maharashtra) Employer arranging transportation facility for their employees does not fall under the definition of business The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021] held that, arranging the transport facility for the employees is not an activity which is incidental or ancillary to the activity of software development, nor can it be called an activity done in the course of or in furtherance of development of soft...