Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Levy of GST - supply or not - part recovery of 'renting of motor ...

GST

December 18, 2021

Levy of GST - supply or not - part recovery of 'renting of motor vehicles services'/'cab services' from employees in respect of the transport facility provided to them - For applicant, arranging the transport facility for their employees is definitely not an activity which is incidental or ancillary to the activity of software development, nor can it be called an activity done in the course of or in furtherance of development of software as it is not integrally connected to the business in such a way that without this the business will not function. - AAR

View Source

 


 

You may also like:

  1. Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the...

  2. Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses...

  3. Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

  4. Classification of services - Valuation - Pure Agent - Additional payments made by the Applicant towards Motor Vehicle Registration fee, Motor Vehicle life Tax, RTO...

  5. Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

  6. Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and...

  7. Levy of GST - Providing canteen services to employees - recovery of nominal amount from the employees for making payment to the third-party service provider, providing...

  8. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

  9. Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

  10. CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the...

  11. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  12. Receipt of Rent a Cab - GST under reverse charge - the applicant is liable to pay GST as the recipient of services in respect of the services of renting of any motor...

  13. Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the...

  14. Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific...

  15. Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of...

 

Quick Updates:Latest Updates