https://www.taxtmi.com/article/detailed?id=7971 The AAR Kerala held that employer recovery of employee canteen charges is an outward supply taxable under GST, reasoning from the definition of business, composite supply treatment, and that cost recovery constitutes consideration. The article contrasts this with earlier case law applying the dominant object test and holdings that canteen sales were not exigible to VAT, argues Schedule III exclusions and the ejusdem generis construction of composite supply counsel against the AAR's approach, and notes likely litigation and the need for legislative clarification. en-us Fri, 20 Apr 2018 05:37:55 +0530 Fri, 20 Apr 2018 05:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7971 The AAR Kerala held that employer recovery of employee canteen charges is an outward supply taxable under GST, reasoning from the definition of business, composite supply treatment, and that cost recovery constitutes consideration. The article contrasts this with earlier case law applying the dominant object test and holdings that canteen sales were not exigible to VAT, argues Schedule III exclusions and the ejusdem generis construction of composite supply counsel against the AAR's approach, and notes likely litigation and the need for legislative clarification. Articles Goods and Services Tax - GST Fri, 20 Apr 2018 05:37:55 +0530 https://www.taxtmi.com/article/detailed?id=7971