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of The Advance Ruling Authority (AAR) addressed the issue of GST liability on amounts recovered from employees for canteen and transportation facilities. Regarding canteen charges, it was held that deductions made by the applicant are not considered a taxable supply. Input Tax Credit (ITC) is available for canteen services as mandated by the Factories Act, with ITC on GST restricted to the applicant's cost. The applicant can avail ITC on GST charged by the canteen service provider for employee facilities, as per Circular No. 172/04/2022-GST. Transportation deductions for bus services are also not considered a taxable supply.
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