https://www.taxtmi.com/caselaws?id=420044 The AAR ruled that GST is not leviable on the employees' portion of canteen charges collected by Intas Pharmaceuticals Limited from its employees and paid to the Canteen Service Provider. The Authority noted that the applicant merely collects the employees' share of canteen charges and passes it to the service provider without retaining any profit margin. The employer-employee relationship was considered essential for accessing the canteen facility, but this did not create a taxable supply when the company acted only as a conduit for transferring the employees' contribution. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420044 The AAR ruled that GST is not leviable on the employees' portion of canteen charges collected by Intas Pharmaceuticals Limited from its employees and paid to the Canteen Service Provider. The Authority noted that the applicant merely collects the employees' share of canteen charges and passes it to the service provider without retaining any profit margin. The employer-employee relationship was considered essential for accessing the canteen facility, but this did not create a taxable supply when the company acted only as a conduit for transferring the employees' contribution. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420044