https://www.taxtmi.com/article/detailed?id=10150 The AAAR held that compensation or recoveries by an employer for notice pay do not constitute a taxable supply under Schedule III, so GST does not apply; facilitation of insurance and telephone services on an actual-cost pass-through basis likewise does not amount to supply. Canteen services provided free or where the employer merely collects employees' shares from a third-party provider are outside GST treatment. ITC on telephone and insurance is not available, but ITC on canteen services is admissible where provision of the canteen is obligatory under labour law. en-us Thu, 30 Dec 2021 10:03:46 +0530 Thu, 30 Dec 2021 10:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10150 The AAAR held that compensation or recoveries by an employer for notice pay do not constitute a taxable supply under Schedule III, so GST does not apply; facilitation of insurance and telephone services on an actual-cost pass-through basis likewise does not amount to supply. Canteen services provided free or where the employer merely collects employees' shares from a third-party provider are outside GST treatment. ITC on telephone and insurance is not available, but ITC on canteen services is admissible where provision of the canteen is obligatory under labour law. Articles Goods and Services Tax - GST Thu, 30 Dec 2021 10:03:46 +0530 https://www.taxtmi.com/article/detailed?id=10150