Employer arranging transportation facility for their employees does not fall under the definition of business

Last updated: 04 January 2022

Court :
AAR, Maharashtra

Brief :
The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021] held that, arranging the transport facility for the employees is not an activity which is incidental or ancillary to the activity of software development, nor can it be called an activity done in the course of or in furtherance of development of software as it is not integrally connected to the business in such a way that without this the business will not function.

Citation :
Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)

Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Bimal Jain

Published in GST
Views : 182

Share Report Abuse

Comments

Employer arranging transportation facility for their employees does not fall under the definition of business

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :