Held - The optional Transport Facility for employees with no equivalent provisioning for non-opting employees, is exclusive of the contractual obli.....

Held - They issue pass only to their employees, so that the transportation facility can be used by such employees, for which nominal amount is reco.....

Held - We further note that GST is applicable on supply of taxable goods or services. Section 7(1) of the CGST Act, 2017, includes activities refer.....

Held - Even though, there is no profit as claimed by the applicant on the supply of food to its employees, there is a "supply", as provided in Sect.....

Held - We observe that the recovery of premium amount from employee and subsequent deposit it with insurance company cannot be treated as supp.....

Held - In spite of the absence of any profit, the activity of supplying food and charging price for the same from the employees would surely come w.....