https://www.taxtmi.com/caselaws?id=420109 The HC ruled that GST is not leviable on employees' portion of canteen charges collected by the company and paid to canteen service providers at both factory and head office locations. The company merely acted as a conduit without retaining any profit from this arrangement. Since GST was deemed not applicable on these transactions, the questions regarding input tax credit availability and restrictions were considered moot. The court determined that the company's arrangement with canteen service providers did not constitute a taxable service as the company was only facilitating payments without adding a profit margin. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420109 The HC ruled that GST is not leviable on employees' portion of canteen charges collected by the company and paid to canteen service providers at both factory and head office locations. The company merely acted as a conduit without retaining any profit from this arrangement. Since GST was deemed not applicable on these transactions, the questions regarding input tax credit availability and restrictions were considered moot. The court determined that the company's arrangement with canteen service providers did not constitute a taxable service as the company was only facilitating payments without adding a profit margin. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420109