1: Whether part recovery of ‘renting of motor vehicles services' / 'cab services' from employees in respect of the transport facility provided to them would be treated as 'supply' as per provision of GST and whether GST is leviable on the same?
2: If answer to question no. 1 is yes, then how the value of said supply will be determined keeping in mind that employee and the applicant are related party as per provisions of GST law?
3: Further also if the answer to question no 1 is yes, then whether Input Tax Credit is admissible in respect of GST paid on inward supply of ‘renting of motor vehicles service' which are used for employees?
States/UT
Order No. & Date
GST-ARA- 116/2019-20/B-113,Mumbai, dated 16.12.2021
Order date
16-12-21
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Category
97(2)(c), (d), (e) & (g)
Year