Case Law Details
In re Faiveley Transport Rail Technologies India Private Limited (GST AAAR Tamilnadu)
The Authority for Appellate Advance Ruling (AAAR) in Tamil Nadu recently issued a significant order in the case of Faiveley Transport Rail Technologies India Private Limited. This decision revolves around the applicability of GST on specific services and addresses the issue of delayed appeal filing. Here’s a comprehensive look at the details of the ruling and its implications.
Introduction: Faiveley Transport Rail Technologies India Private Limited, a company engaged in manufacturing and exporting equipment for the rolling stock industry, including railway door systems and braking systems, filed an appeal under Section 100(1) of the Tamil Nadu Goods & Services Tax Act 2017/Central Goods & Services Tax Act 2017. The appeal challenged the ruling of the Tamil Nadu State Authority for Advance Ruling (AAR) regarding the applicability of GST on car lease services provided to their employees. Additionally, the appeal sought condonation for the delay in filing the appeal.
Detailed Analysis
1. Background and Appeal Filing: The appeal was filed by Faiveley Transport against the Order No. 125/AAR/2023 dated December 20, 2023. The primary issue was whether GST is applicable on the facility of car leases extended to employees as part of their employment. The AAR had previously ruled that GST is applicable on such services, which Faiveley Transport contested.
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