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2020 (1) TMI 1124 - AAR - GSTClassification of supply - supply of services or not - amount recovered from the employees towards parental insurance premium payable to the insurance company - pure agent services or not - input tax credit. HELD THAT:- The recovery of premium amount from employee and subsequent deposit it with insurance company cannot be treated as supply of service in the course of furtherance of business. Providing insurance facility to employees' parents is no where connected with the business of the applicant - we are in unison with the applicant that facilitating insurance services for employees' parents is definitely not an activity which is incidental or ancillary to the activity of developing software, 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.
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