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The Value of the bus passes distributed by the applicant to the Commuters and the facilitation charges is to be included in the value of services provided by the applicant, therefore, the supply of service in the handing the applicant could not be classified merely a supply or facilitation service between BMTC and commuter.

Valuation of Supply — The applicant is engaged in the business of operation and maintenance of ITPB and apart from other services viz. operation and maintenance of electrical systems at common areas, building and civil repairs, maintenance of lifts etc., the Applicant also facilitates the service of transportation to the employees of the tenants of the business park. The applicant sought Advance Ruling in respect of the Valuation of the bus passes distributed by the applicant to the Commuters and the facilitation charges. The Authority held that the Value of the bus passes distributed by the applicant to the Commuters and the facilitation charges is to be included in the value of services provided by the applicant. — Ascendas Services (India) Pvt. Ltd.,, In Re… [2019] 16 TAXLOK.COM 121 (AAR-Karnataka)