Home Case Index All Cases GST GST + AAR GST - 2022 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1292 - AAR - GSTMaintainability of Advance Ruling application - Inward Tax Credit - inward supplies - preparation of food and beverages to be provided to the employees of the company - capital equipment used for preparation of food and beverages to be provided to the employees of the company - food and beverages supplied by an outside caterer(s) on the basis of the Tax invoice(s) raised by them and reported in the GST portal through Form GSTR-1 and reflected in Form GSTR-2 & GSTR-2A - food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as Supply or not - supply or Goods or Service? - amount collected from the employees is deemed as supply or not - levy of GST on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work - inward supplies of Transport Service for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business - provision of food, beverage and / or transportation by the employer to the employee is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business or not?. HELD THAT:- The conditions to be considered before admission of application, on the basis of above proviso are whether the question/s raised is/are (i) pending or decided in any proceedings (ii) in the case of applicant (iii) under any provisions of this Act. It is observed on examination of the records that the issues/questions raised by the applicant in the instant application have already been taken up by the audit team, in the case of applicant under the provisions of the CGST Act 2017. From the audit report mentioned, it is evident that the impugned issues have already been decided in the audit proceedings. Further the fact that the unit was subjected to audit proceedings was admitted during the hearing. The issues raised in the instant application and the issues decided under the audit proceedings are one and same. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case - the application is rejected as "inadmissible", in terms of first proviso to Section 98(2) of the CGST Act 2017.
|