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TaxReply India Pvt Ltd

INTEGRATED DECISIONS AND SYSTEMS INDIA PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

INTEGRATED DECISIONS AND SYSTEMS INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 16, 2021
Order No.

GST-ARA-116/2019-20/B-113

Citation

2021(12) TAXREPLY 5211
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Integrated Decisions And Systems India Pvt Ltd., the applicant, seeking an advance ruling in respect of the following questions. 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....

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