Q 1- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan properties private limited (building authorities), would be deemed as “Supply of Service” by the applicant to its employees?
Ans:- The question is answered in affirmative.
Q2- If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?
Ans:- Value of the Supply would be nil, subject to the fulfillment of the conditions prescribed for pure agent by the appellant.
Q3- If GST is payable on the such amount recovered from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?
Ans:- As the second question is answered in negative hence the question becomes redundant.