Rulings by Advance Authorities

Sl. NO.	Name of Applicant	Name of State/UT	Question(s) on which Advance Ruling Sought	Order No. & Date	View	Category as per Section 97(2) of SGST Act
01	WABTECH INDIA INDUSTRIAL PVT LTD	Karnataka	a.     Whether GST is applicable on the provision of canteen provided to employees at the office premises when it is not a supply as per clause 1 of Schedule III of CGST Act? b. Whether GST is applicable on payment of notice pay by an employee to the Applicant-employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act? c. Whether GST is applicable on the amount of additional premium recovered for Medical Insurance Policy for the employees over and above the company provided limit at actuals covered under the HR Policy? d. Whether GST is applicable on recovery of nominal amount for availing the facility of transportation to and from the office premises when it is not a supply? e. Whether Input Tax Credit is available on GST charged for transportation expenses of the employees of the Applicant-Company?	01 dated 07-02-2025	View	WITHDRAWL