https://www.taxtmi.com/forum/issue?id=116555 Where an employer recovers any amount from employees for canteen services, the supply is treated as an outward taxable supply to a related party and must be valued at open market value (e.g., the canteen contractor's bill); concessional rate notifications impose conditions that may require applying a lower rate and forgoing corresponding input tax credit, while absence of recovery usually means no outward supply and may shelter the employer from GST. Input tax credit for food and beverages is generally disallowed unless the employer is legally obliged to provide such services under applicable labour law, in which case credit may be claimed subject to confirming that legal obligation. en-us Tue, 21 Jul 2020 09:08:51 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116555 Where an employer recovers any amount from employees for canteen services, the supply is treated as an outward taxable supply to a related party and must be valued at open market value (e.g., the canteen contractor's bill); concessional rate notifications impose conditions that may require applying a lower rate and forgoing corresponding input tax credit, while absence of recovery usually means no outward supply and may shelter the employer from GST. Input tax credit for food and beverages is generally disallowed unless the employer is legally obliged to provide such services under applicable labour law, in which case credit may be claimed subject to confirming that legal obligation. Discussion-Forum GST Tue, 21 Jul 2020 09:08:51 +0530 https://www.taxtmi.com/forum/issue?id=116555