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    The AAR ruled that deductions from employee salaries for factory...

    Employee Canteen and Transportation Services Trigger Complex GST Implications for Salary Deductions and Benefit Provisions

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    GSTApril 19, 2025Case LawsAAR

    The AAR ruled that deductions from employee salaries for factory canteen services constitute a taxable supply under Section 7 of CGST Act, 2017. Recoveries from employees are liable for GST as consideration for canteen services. ITC is not available for catering services under Section 17(5)(b). Regarding transportation services, the AAR determined that employee bus transportation provided as a contractual perquisite is not a GST supply. ITC is also disallowed for transportation services under Section 17(5)(g), as these are considered personal consumption services not mandated by statutory obligations. The decision effectively distinguishes between taxable and non-taxable employee benefits within the GST framework.

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