https://www.taxtmi.com/forum/issue?id=115255 ITC eligibility for employee canteen supplies, uniforms and shoes hinges on whether provision is mandatory under law: if mandatory, recipient may claim ITC on inputs and input services used to provide the facility; supplies classified within blocked credit categories remain ineligible. Amounts recovered from employees for subsidised food and recoveries from contract labour are taxable outward supplies attracting GST; valuation for such recoveries should reflect open market value, and ITC on those supplies depends on their classification and statutory exclusions. en-us Tue, 30 Jul 2019 10:40:15 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115255 ITC eligibility for employee canteen supplies, uniforms and shoes hinges on whether provision is mandatory under law: if mandatory, recipient may claim ITC on inputs and input services used to provide the facility; supplies classified within blocked credit categories remain ineligible. Amounts recovered from employees for subsidised food and recoveries from contract labour are taxable outward supplies attracting GST; valuation for such recoveries should reflect open market value, and ITC on those supplies depends on their classification and statutory exclusions. Discussion-Forum GST Tue, 30 Jul 2019 10:40:15 +0530 https://www.taxtmi.com/forum/issue?id=115255