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Conclusion:
When Employer arranging transportation services/facility for his employees does not cover under definition of business. under Central Goods and Services Tax Act, 2017 (“the CGST Act”).
the AAR of Maharashtra In the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. held that arranging transportation for employees is not an activity that 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 software development because it is not integrally connected to the business in such a way that the business would not function without it.
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