GST on Nominal Canteen Recovery for Bridgestone; Free Transport Not Supply: AAR

In Re Bridgestone India Pvt Ltd. (GST AAR Maharashtra) The Maharashtra Authority for Advance Ruling (AAR) has ruled that Bridgestone India Pvt. Ltd. is liable to pay GST on the nominal amounts recovered from its employees for subsidized canteen services. However, the AAR held that the provision of free non-air-conditioned bus transportation to employees does not constitute a “supply of service” under GST. In both cases, the AAR denied the input tax credit (ITC) to Bridgestone on the GST charged by the respective third-party service providers. Bridgestone India, a manufacturer of au...