https://www.taxtmi.com/caselaws?id=412948 GST is not payable on an employer's recovery of employees' share of canteen charges where the food is supplied by an independent third-party canteen operator. The employer merely collects the consolidated amount from employees and remits it to the service provider, without supplying food or canteen services itself, retaining any margin, or making any separate taxable supply to employees. On these facts, the recovery is treated as a reimbursement-type collection and falls outside the GST charge because there is no supply by the employer for consideration. en-us Mon, 08 Mar 2021 00:00:00 +0530 Thu, 07 May 2026 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412948 GST is not payable on an employer's recovery of employees' share of canteen charges where the food is supplied by an independent third-party canteen operator. The employer merely collects the consolidated amount from employees and remits it to the service provider, without supplying food or canteen services itself, retaining any margin, or making any separate taxable supply to employees. On these facts, the recovery is treated as a reimbursement-type collection and falls outside the GST charge because there is no supply by the employer for consideration. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412948