1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be constructed as “Supply of Service” by the company to its employees?
2- If the answer to above question is in affirmative, how the value of subsidized shared transport facility provided to employees under employment contract, will be determined by the applicant?
3-If the answer to question 1 is in affirmative, under which service classification, the activity of arranging transport facility for employees, would fall?
4- If the answer to question 1 is in affirmative, who would be liable to pay the GST and what rate of GST would be applicable on the value of supply determined under question 2 above?
States/UT
Order No. & Date
UP_AAR_59 dated 29.06.2020
Order date
29-06-20
Upload file
Category
97(2)(a) & (e)
Year