https://www.taxtmi.com/caselaws?id=427255 Recoveries for canteen facilities must be tested by the recipient's status and the existence of a statutory obligation. Amounts recovered from employees for canteen charges are treated as part of the employment arrangement and, following the GST circular, are not a separate taxable supply. Amounts recovered from contractual workers are treated as consideration for an outward supply and are liable to GST. Input tax credit on GST paid for canteen services is admissible for food supplied to employees where the employer is legally obliged to provide the facility, but it is not admissible for food supplied to contractual workers because that obligation does not rest on the applicant. en-us Wed, 10 Aug 2022 00:00:00 +0530 Tue, 02 Dec 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427255 Recoveries for canteen facilities must be tested by the recipient's status and the existence of a statutory obligation. Amounts recovered from employees for canteen charges are treated as part of the employment arrangement and, following the GST circular, are not a separate taxable supply. Amounts recovered from contractual workers are treated as consideration for an outward supply and are liable to GST. Input tax credit on GST paid for canteen services is admissible for food supplied to employees where the employer is legally obliged to provide the facility, but it is not admissible for food supplied to contractual workers because that obligation does not rest on the applicant. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427255