Guest house for employees a perk, cannot claim GST input credit rules Odisha AAAR

A new ruling by the Appellate Authority of Advance Ruling ( AAAR ) can open a Pandora's Box when it comes to an employer, employee relationship and the nature of perquisites being provided.  The case came up when the National Aluminum Company Limited ( NACL ), a manufacturer of aluminum metal, decided to appeal against the ruling pronounced by the Odisha Authority for Advance Ruling. NACL has…