Classification of Supply — The following questions have been posted by the applicant, in his application dated 8-7-2019 (received by the Authority on 15-7-2019), before the Authority :-

(i) Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as "Supply of service" by the applicant to its employees?

(ii) If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a "Pure Agent"? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?

In the absence of requisite documents, as discussed in above paras, no ruling can be given on the questions asked by the applicant.

The application for advance ruling filed by the applicant is disposed of accordingly. — ION Trading India Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 220 (AAR-UP)