Case Law Details
Case Name : In re Maha Mumbai Metro (M3) Operation Corporation Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-13/2021-22/B-93
Date of Judgement/Order : 10/11/2021
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Maha Mumbai Metro (M3) Operation Corporation Limited (GST AAR Maharashtra)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s MAHA MUMBAI METRO (M3) OPERATION CORPORATION LIMITED, the applicant, seeking an advance ruling in respect of the following question.
(i) Whether GST is applicable on reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc.?
(ii) If above answer is affirmative, at what rate GST should be charged?
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