Fidelity Information Services India Private Limited ., In re

Date: July 2, 2024

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
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Subject Matter

No GST on recovery of retention bonus, joining bonus, work from home allowance, and expenses under Tuition Assistance Program (TAP)

Supply

Summary

The applicant in this case provides retention bonus, joining bonus, work from home allowance, and expenses under Tuition Assistance Program (TAP) as per contractual agreements with employees. These allowances are provided with the condition that if t…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Fidelity Information Services India Private Limited, 2nd, 3rd and 6t h Floor, Tower 3, WRAP Building, EPIP, Zone 1, Whitefield Road, Bengaluru-560 066 (hereinafter referred to as ‘The applicant’), having GSTIN 29AAG…

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