https://www.taxtmi.com/caselaws?id=301657 Canteen services provided to employees under a statutory welfare obligation under the Factories Act and applicable factory rules were treated as a mandatory facility attached to employment and therefore outside the GST tax net. However, input tax credit on GST charged by the canteen vendor was held inadmissible because the blocked-credit restriction in Section 17(5) continued to apply, and the 2019 proviso was held not to extend to canteen services. For business promotion items such as sweets, dry fruits, electronic items, and gold and silver coins, credit was also denied because the goods were treated as used for personal consumption or otherwise barred under Section 17(5), which prevails over the general entitlement under Section 16. en-us Fri, 25 Sep 2020 00:00:00 +0530 Thu, 14 Apr 2022 08:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301657 Canteen services provided to employees under a statutory welfare obligation under the Factories Act and applicable factory rules were treated as a mandatory facility attached to employment and therefore outside the GST tax net. However, input tax credit on GST charged by the canteen vendor was held inadmissible because the blocked-credit restriction in Section 17(5) continued to apply, and the 2019 proviso was held not to extend to canteen services. For business promotion items such as sweets, dry fruits, electronic items, and gold and silver coins, credit was also denied because the goods were treated as used for personal consumption or otherwise barred under Section 17(5), which prevails over the general entitlement under Section 16. Case-Laws GST Fri, 25 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301657