Emcure Pharmaceuticals Ltd ., In re
Date: December 29, 2024
Subject Matter
GST is not leviable on free bus transportation facility provided to employees. AAR ruling upheld.
Summary
The case involves an appeal filed by the Assistant Commissioner following an Advance Ruling regarding GST applicability on various benefits provided by M/s. Emcure Pharmaceuticals Ltd. to its employees. The central questions were whether the recoveri…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act, 2017′ and the `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ from each other…