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TMI Blog2025 (1) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... 'GGST Act, 2017') are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017 by The Assistant Commissioner, CGST, Ahmedabad North Commissionerate (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/R/2022/22 dated 12.4.2022. The appeal is filed in terms of the authorization under Rule 106 (3) (a) of the CGST Rules, 2017. 3. Brief y, the facts are enum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? 5. Consequent to hearing M/s. Emcure Pharmaceuticals Ltd., the Gujarat Authority for Advance Ruling [GAAR], recorded the following findings viz * that M/s. Emcure arranged a canteen service provider [CSP]; * that part of the canteen charges is borne by M/s. Emcure whereas the remining part is borne by its employees; * the employees portion of canteen charges is collected by M/s. Emere & paid to the CSP; * M/s. Emcure has arranged free of cost transportation facility to its employees in non-AC buses which is provided by third party vendor as part of its HR policy & this facility is as per their agreement with the employees; * GAAR is not inclined to hold the activities provided by M/s. Emcure to its employees to be activities m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), ibid, ITC is not entitled unless the tax charged in respect of such supply has actually been paid; * ITC is admissible only when GST at appropriate rate is paid by M/s. Emcure to third party service providers; * that since the respondent does not recover any amount from its employees for bus transportation, there is no employer-employee relationship; * that the portion of the ruling which states that GST at the hands of M/s. Emcure is not leviable on free bus transportation facility provided to its employees, is erroneous. 8. The respondent has also filed his cross objection, wherein he has raised the following averments viz * ruling was sought as to whether free of cost bus transportation facility, provided by Emcure to its em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mcure in this case not for levy of GST by the service providers; * that as recipient of the services from third party for bus transportation, GST has been charged by the service provider and paid by the respondent, for which they had not sought exemption of GST. FINDINGS 9. We have carefully gone through and considered the appeal papers, written submissions filed by the appellant, submissions made at the time of personal hearing, the Advance Ruling given by the GAAR and other materials available on record. 10. This a departmental appeal wherein the main issue raised is that the in the impugned ruling at para 15 (2) that GST at the hands of M/s. Emcure is not leviable on free bus transportation facility provided to its employee is erron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant portion of which is extracted below for ease of understanding Perquisites provided by employer to the employees as per contractual agreement 5. Whether various perquisites provided by the employer to its employees in terms of contractual agreement entered into between the employer and the employee are liable for GST? 1. Schedule III to the CGST Act provides that "services by employee to the employer in the course of or in relation to his employment" will not be considered as supply of goods or services and hence GST is not applicable on services rendered by employee to employer provided they are in the course of or in relation to employment. 2. Any perquisites provided by the employer to its employees in terms of contractual ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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