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GST applicability on cost recovery from employees

September 16, 2020[2020] 119 taxmann.com 169 (Article)
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Advance rulings offer certain remedy in case of vexed issues. Though in many cases, the rulings have not been in favour of the taxpayers, the recent ruling of Maharashtra Advance Rulings Authority (AAR) on the issue of cost recovery from employees using company’s transportation facility for commuting to office is perceived as providing some clarity in favour of the taxpayer - Tata Motors Ltd. – [2020] 119 taxmann.com 106 (AAR-Maharashtra).
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