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Case Law Details

Case Name : In re Yazaki India Pvt. Ltd. (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-12/2020-21/B-102
Date of Judgement/Order : 01/12/2021
Related Assessment Year :

In re Yazaki India Pvt. Ltd. (GST AAR Maharashtra)

The applicant has submitted a letter via email dated 30.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARSHTRA

PROCEEDINGS

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. YAZAKI INDIA PVT LTD, the applicant, seeking an advance ruling in respect of the following questions.

i. Whether such services provided by third party Canteen and Transport contractor (having already suffered tax), be regarded once again as supply of services rendered by Applicant Company to its employees in the course or furtherance of business as per Section 7 r/w Schedule I of the Central Goods and Service Tax Act, 2017, just by the reason that “part cost incurred ” has been recovered from its employees, as agreed upon.

ii. Whether part recovery of cost from employee can be said to be “consideration earned” by the Applicant towards supply of services under the GST Act, 2017 and be subjected to GST.

iii. If such part recovery of cost to be regarded as value and consideration received for supply of facilitation/ support services made in the course or furtherance of business, by the Applicant Company, what is the tax amount which is required to be paid on such recoveries the applicable SAC code?

iv. And if the tax is to be paid on such recovery of “part cost incurred” from the employees, treating it as ” taxable outward supply of service referred above at question iii” made “in the course or furtherance of business” as provided in Section 7 of CGST Act, 2017 r/w Schedule I, can the Applicant Company be allowed ITC credit to that extent, as per Section 16 of CGST Act, 2017, which also coins the word as “used in the course or furtherance of business”. More so clue to the reason, if such levy is imposed on premise that it is taxable supply at the hands of Applicant Company, then credit needs to be allowed.

The applicant has submitted a letter via email dated 30.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

ORDER

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The Application iii GST ARA Form No. 01 of M/s. YAZAKI INDIA PVT LTD, vide reference ARA No. 12 dated 31.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

Download Judgment/Order

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