Case Law Details
In re Federal-Mogul Goetze India Limited (GST AAAR Rajasthan)
In a significant ruling, the Appellate Authority for Advance Ruling (AAAR) of Rajasthan overturned the decision of the Authority for Advance Ruling (AAR), Rajasthan, in the case of Federal-Mogul Goetze India Limited. The AAAR found that the AAR had erred by not addressing the case on its merits. This decision highlights the complexities and procedural intricacies involved in GST-related advance rulings and emphasizes the importance of a thorough examination of the facts.
Background of the Case
Federal-Mogul Goetze India Limited sought an advance ruling from the AAR, Rajasthan on whether the subsidized deductions from employees for availing canteen facilities constituted a “supply” under the GST Act. The key questions raised included:
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