Goods and Services Tax – GST – By: – pranav deshpande – Dated:- 29-8-2018 – Brace for more hiccups. The AAR have given a ruling in the case of Columbia Asia Hospitals Pvt. Ltd. = 2018 (8) TMI 876 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Before we analyze the ruling, let us look at some facts: Columbia Asia Hospitals Pvt Ltd (hereafter, referred to as applicant ) is a private company, rendering health care services. They are operating in 6 States, with 11 hospitals or units. They have 6 units in Karnataka alone. They have their corporate office in Karnataka. Accounting, administration and IT systems are maintained from this office, by employees appointed for this purpose. The applicant wanted to know whether the services of these employee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ching consequences, it may be useful to analyze certain definitions of 'employer' and 'employee'. The fact is – 'employer' 'employee' and 'in the course of employment' are not defined under CGST Act. But they are defined, elsewhere. 'Employer' is defined under section 2(1)(e) of Employees' Compensation Act and Section 2(e) of the Minimum Wages Act and in both these definitions, employer as a general entity, has a separate existence and location is not relevant. Similarly, 'Employee' is defined under section 2(f) of the Employees' Provident Fund Act, 1952 and there too, the employment is with 'employer' as the general entity. One thing is clear, employer is a legal perso
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =