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GST - Highlights / Catch Notes

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Reimbursement of GST - respondent is obliged to serve a welcome ...

GST

June 11, 2022

Reimbursement of GST - respondent is obliged to serve a welcome drink to the passengers who boarded the subject trains - As correctly concluded by the arbitrator, GST from 01.07.2017 would have to be reimbursed to the respondent by IRCTC, upon the proof of deposit of the same with the concerned statutory authority - IRCTC has already factored GST in the train fare, lends heft to the stand taken by the respondent, that it should be reimbursed GST deposited by it with the concerned statutory authority. - HC

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