GST Applies on Employee Transport Due to Nominal Charges Recovered: AAR Maharashtra

In re Wika instrument India Pvt. Ltd. (GST AAR Maharashtra) The present advance ruling concerns the GST treatment of nominal amounts recovered by an employer from employees for transportation and canteen facilities. The applicant, a manufacturing company, provides transportation services through non-air-conditioned buses hired from a third-party service provider and also offers canteen facilities as mandated under the Factories Act, 1948. A fixed nominal amount of ₹400 per month is recovered from employees for each facility. The primary issue before the Authority for Advance Ruling (AAR) was...