Subsidized shared transport facility to employees through third party vendors, is not Supply of service

In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh) Question 1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be construed as “Supply of service” by the company to its employees? Ans: Answered in negative. Question 2- If the answer to above question is in affirmative, how the value of subsidized shared transport facility provided to employees under employment contract, will be determined by the applicant? Ans: As the answer to first question is in negative hence the questi...