Supply of service or not - bus transportation facility provided ...
GST
July 4, 2023
Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual agreement entered into between the employer and the employee, will not be subjected to GST when the same is provided in terms of the contract between the employer and employee - the deduction for bus transportation facility would not be considered as a ‘supply’ - AAR
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