https://www.taxtmi.com/caselaws?id=416721 Employee recoveries for subsidised canteen and bus facilities were treated as part-reimbursement of third-party welfare costs, with GST already paid on vendor invoices, and were not regarded as supplies in the course or furtherance of business. On that basis, the recoveries were held not liable to GST, and the exemption question for bus transport did not arise. Notice pay recovered for failure to serve the contractual notice period was characterised as compensation for breach of contract, not consideration for toleration of an act or any independent service. The ruling therefore concludes that these employee recoveries do not constitute taxable supply on the facts presented. en-us Tue, 04 Jan 2022 00:00:00 +0530 Tue, 05 May 2026 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416721 Employee recoveries for subsidised canteen and bus facilities were treated as part-reimbursement of third-party welfare costs, with GST already paid on vendor invoices, and were not regarded as supplies in the course or furtherance of business. On that basis, the recoveries were held not liable to GST, and the exemption question for bus transport did not arise. Notice pay recovered for failure to serve the contractual notice period was characterised as compensation for breach of contract, not consideration for toleration of an act or any independent service. The ruling therefore concludes that these employee recoveries do not constitute taxable supply on the facts presented. Case-Laws GST Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416721