Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Employee recoveries for subsidised canteen meals provided under statutory obligations at factories, R&D facilities and corporate offices are treated as employer-employee contractual perquisites rather than supplies under section 7 of the CGST Act; GST is therefore not payable on those recoveries. Input tax credit on GST charged by the canteen provider is available where the facility is legally mandatory, because the proviso to section 17(5)(b) applies across that clause. Credit remains restricted to the employer-borne canteen cost, while the proportion attributable to employee meal recoveries is disallowed.
Employee recoveries for subsidised canteen meals provided under statutory obligations at factories, R&D facilities and corporate offices are treated as employer-employee contractual perquisites rather than supplies under section 7 of the CGST Act; GST is therefore not payable on those recoveries. Input tax credit on GST charged by the canteen provider is available where the facility is legally mandatory, because the proviso to section 17(5)(b) applies across that clause. Credit remains restricted to the employer-borne canteen cost, while the proportion attributable to employee meal recoveries is disallowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
