Case Law Details
Case Name : In re TATA Power Company Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-99/2019-20/B-92
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re TATA Power Company Limited (GST AAR Maharashtra)
Whether the recovery of an amount towards Top-up and parental insurance premium from the employees, amounts to a supply of any service under section 7 of the Central Goods & services Tax Act, 2017?
We find that the activity undertaken by the applicant like providing of mediclaim policy for the employees and their parents (parents of the employees) through the insurance company neither satisfies conditions of secti
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