https://www.taxtmi.com/caselaws?id=421669 Employee recoveries for canteen charges and free bus transport provided under HR policy were treated as employment-linked welfare facilities, not supplies made by the employer in the course or furtherance of business, so they were not taxable under GST in the employer's hands. Input tax credit on GST paid for canteen services was blocked because food and catering services fell within the specific restriction on blocked credit. Input tax credit on GST paid for hiring buses was admissible because the statutory vehicle restriction applied only to motor vehicles with approved seating capacity of not more than thirteen persons, and the buses used exceeded that threshold. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421669 Employee recoveries for canteen charges and free bus transport provided under HR policy were treated as employment-linked welfare facilities, not supplies made by the employer in the course or furtherance of business, so they were not taxable under GST in the employer's hands. Input tax credit on GST paid for canteen services was blocked because food and catering services fell within the specific restriction on blocked credit. Input tax credit on GST paid for hiring buses was admissible because the statutory vehicle restriction applied only to motor vehicles with approved seating capacity of not more than thirteen persons, and the buses used exceeded that threshold. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421669