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GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Classification of supply - supply of services or not - ...

Case Laws     GST

March 18, 2021

Classification of supply - supply of services or not - subsidized shared transport facility provided to employees in terms of employment contract through third party vendors - The activity cannot be considered as supply of service in the course of furtherance of business. Providing transport facility to employees is no where connected with the business of the applicant - AAR

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