https://www.taxtmi.com/caselaws?id=424414 A canteen facility maintained for employees under the Factories Act was treated as part of the business activity, not a mere welfare arrangement outside GST. The nominal amount recovered from employees was held to be consideration for the supply of food, and the absence of profit element or the label of mere recovery did not change its taxability. Because the food supply was in the course or furtherance of business and not excluded under Schedule III, the canteen supply was characterised as a taxable supply of service under GST. The question was answered in the affirmative, against the assessee. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424414 A canteen facility maintained for employees under the Factories Act was treated as part of the business activity, not a mere welfare arrangement outside GST. The nominal amount recovered from employees was held to be consideration for the supply of food, and the absence of profit element or the label of mere recovery did not change its taxability. Because the food supply was in the course or furtherance of business and not excluded under Schedule III, the canteen supply was characterised as a taxable supply of service under GST. The question was answered in the affirmative, against the assessee. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424414