https://www.taxtmi.com/caselaws?id=421673 AAR Gujarat ruled that employer's collection of employee contributions for subsidized canteen services does not constitute taxable supply under GST. The applicant company arranged canteen services through a third-party provider, sharing costs with employees while retaining no profit margin. The Authority determined that collecting employee portions of canteen charges and remitting them to the service provider is not a business activity constituting supply. Therefore, GST is not leviable on amounts collected from employees for their share of canteen expenses. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421673 AAR Gujarat ruled that employer's collection of employee contributions for subsidized canteen services does not constitute taxable supply under GST. The applicant company arranged canteen services through a third-party provider, sharing costs with employees while retaining no profit margin. The Authority determined that collecting employee portions of canteen charges and remitting them to the service provider is not a business activity constituting supply. Therefore, GST is not leviable on amounts collected from employees for their share of canteen expenses. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421673