Employer arranging transportation facility for their employees does not fall under the definition of business

Last updated: 04 January 2022

Court :
AAR, Maharashtra

Brief :
The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021] held that, arranging the transport facility for the employees is not an activity which is incidental or ancillary to the activity of software development, nor can it be called an activity done in the course of or in furtherance of development of software as it is not integrally connected to the business in such a way that without this the business will not function.

Citation :
Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021

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Bimal Jain

Published in GST
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Employer arranging transportation facility for their employees does not fall under the definition of business

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