Tvl.Faiveley Transport Rail Technologies India Private Limited ., In re
Date: July 9, 2024
Subject Matter
GST leviable on car lease facility provided to the employees where the amount is charged from the employees
Summary
The case law revolves around a company's provision of a car lease facility to its employees. The appellant company argued that this car lease amounted to a perquisite, similar to allowances under the Income Tax Act, and should therefore not attra…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, TAMILNADU (Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia&n…