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2022 (1) TMI 150 - AAAR - GSTLiability of GST - reimbursement of Employee Provident Fund & ESI - Inclusion in the value of supply as per section 15 of the CGST Act, 2017 or not - taxable at @18% or otherwise? - HELD THAT:- The appellant is a recipient of services in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the appellant and therefore, it is outside the purview of mandate given to Advance Ruling Authority/AppeIIate Authority on Advance Ruling. The subject application cannot be admitted as per the provisions of Section 95 of the CGST Act and should have been rejected ab-initio by the Advance Ruling Authority. The present appeal is rejected, as being non- maintainable as per the provision of law.
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