https://www.taxtmi.com/article/detailed?id=8001 Whether subsidised canteen meals constitute a taxable supply under GST turns on characterisation: one view treats recoveries from employees as an outward supply when the employer is the supplier and consideration is received, while the counterview invokes Schedule Three's exclusion for services by an employee to an employer and statutory or contractual employment obligations, arguing such benefits form part of remuneration and fall outside GST; resolving the issue requires examining the contractual basis, statutory mandates, incidental to business tests and valuation between related parties. en-us Sat, 12 May 2018 22:46:43 +0530 Sat, 12 May 2018 22:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8001 Whether subsidised canteen meals constitute a taxable supply under GST turns on characterisation: one view treats recoveries from employees as an outward supply when the employer is the supplier and consideration is received, while the counterview invokes Schedule Three's exclusion for services by an employee to an employer and statutory or contractual employment obligations, arguing such benefits form part of remuneration and fall outside GST; resolving the issue requires examining the contractual basis, statutory mandates, incidental to business tests and valuation between related parties. Articles Goods and Services Tax - GST Sat, 12 May 2018 22:46:43 +0530 https://www.taxtmi.com/article/detailed?id=8001