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of AAR held that subsidized recoveries from regular employees for canteen services mandated under the Factories Act do not constitute 'supply' under Section 7 of CGST/GGST Acts, following its ruling in Troikaa Pharmaceuticals and CBIC Circular No. 172/04/2022-GST; hence, no GST is leviable on the employees' share. However, contractual workers are not in an employer-employee relationship with the applicant; the applicant deals only with the contractor, who retains supervision and control. Consequently, subsidized amounts recovered from contractual workers towards canteen charges constitute a taxable 'supply' by the applicant, and GST is payable on the amount recovered from payments to the workers' contractor, not on open market value.
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