https://www.taxtmi.com/caselaws?id=411258 GST is not leviable on an employer's recovery of employees' share of canteen charges where the canteen is maintained to meet the statutory requirement under the Factories Act and is operated through a third-party service provider. The employer bears part of the canteen cost, collects only the employees' portion, and passes it on to the contractor without retaining any profit margin. On these facts, the collection and onward payment are treated as a mere reimbursement without separate consideration, not as an independent taxable supply by the employer. en-us Fri, 09 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411258 GST is not leviable on an employer's recovery of employees' share of canteen charges where the canteen is maintained to meet the statutory requirement under the Factories Act and is operated through a third-party service provider. The employer bears part of the canteen cost, collects only the employees' portion, and passes it on to the contractor without retaining any profit margin. On these facts, the collection and onward payment are treated as a mere reimbursement without separate consideration, not as an independent taxable supply by the employer. Case-Laws GST Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411258