https://www.taxtmi.com/caselaws?id=415554 The AAR, MP ruled on multiple GST issues involving an employer-employee relationship. Notice pay received by employer from employee for shortened notice period constitutes taxable supply under Schedule II. Group medical insurance premium recovery from non-dependent parents/retired employees at actuals is taxable supply as it's incidental to business. Canteen facility charges and telephone charges recovered from employees are taxable supplies, with valuation under Rule 28 for related persons. ITC is available for insurance premium and telephone charges as they constitute further taxable supplies. Free canteen services to employees are taxable supplies valued per Rule 28, but ITC is blocked under specific notification provisions for such services. en-us Mon, 07 Jun 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415554 The AAR, MP ruled on multiple GST issues involving an employer-employee relationship. Notice pay received by employer from employee for shortened notice period constitutes taxable supply under Schedule II. Group medical insurance premium recovery from non-dependent parents/retired employees at actuals is taxable supply as it's incidental to business. Canteen facility charges and telephone charges recovered from employees are taxable supplies, with valuation under Rule 28 for related persons. ITC is available for insurance premium and telephone charges as they constitute further taxable supplies. Free canteen services to employees are taxable supplies valued per Rule 28, but ITC is blocked under specific notification provisions for such services. Case-Laws GST Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415554