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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        AAR ruled that recoveries from employees for canteen and transportation services constitute taxable supply under GST. The services are considered incidental to business activities, with tax liability limited to amounts recovered from employees. Input tax credit is disallowed for both canteen and transportation services under Section 17(5) of CGST Act. Transportation services do not qualify for exemption under Notification No. 12/2017-Central Tax (Rate). The remaining service value, not recovered from employees, is treated as employer-provided perquisite and remains non-taxable. The ruling emphasizes that while services are supplied by the employer to employees, only the recovered portion attracts GST.

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