Case Law Details
Case Name : In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-119/2019-20/B-03
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra)
Question 1: – Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office?
Answer: – Answered in the negative.
Question 2: – Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?
Answer: – Answered in the negative.
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