Bus pass is not an actionable claim and liable to GST: AAAR

In re Ascendas Services (India) Pvt. Ltd. (GST AAAR Karnataka)

Term ‘actionable claim’ has got two limbs. One is that it is a claim to any unsecured debt. The second limb is about claim to beneficial interest in movable properties not in actual or constructive possession of the claimant which shall be recognized as affording ground for relief by a civil court. These two categories of claims can be existent, future, contingent or conditional. However, every claim is not an actionable claim. It must be a claim either to a debt or to a beneficial inter

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