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    <title>GST on Canteen Service and Bus Service - Company to Employees</title>
    <link>https://www.taxtmi.com/forum/issue?id=116078</link>
    <description>If no amount is recovered, employer expenditure is generally not a supply, but Schedule I treats supplies between related persons without consideration as a deemed supply; employer provided bus and canteen services may therefore attract GST unless they are classified as employment perquisites and their value is included in salary, in which case Schedule III excludes them from supply. Contractor threshold exemption affects the contractor&#039;s liability but not the deemed supply analysis for the employer.</description>
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      <title>GST on Canteen Service and Bus Service - Company to Employees</title>
      <link>https://www.taxtmi.com/forum/issue?id=116078</link>
      <description>If no amount is recovered, employer expenditure is generally not a supply, but Schedule I treats supplies between related persons without consideration as a deemed supply; employer provided bus and canteen services may therefore attract GST unless they are classified as employment perquisites and their value is included in salary, in which case Schedule III excludes them from supply. Contractor threshold exemption affects the contractor&#039;s liability but not the deemed supply analysis for the employer.</description>
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