https://www.taxtmi.com/caselaws?id=428746 Subsidised canteen recoveries from permanent employees were treated as part of the employer-employee arrangement and not as an independent taxable supply. The AAR noted that the canteen was provided under the employment arrangement and the statutory canteen obligation under the Factories Act, while the amount recovered represented only partial cost recovery with no profit element. Relying on Schedule III to the CGST Act and the CBIC clarification on contractual perquisites, it held that services by an employee to an employer in the course of employment are outside GST. GST was therefore not payable on the employee recovery for the canteen facility. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428746 Subsidised canteen recoveries from permanent employees were treated as part of the employer-employee arrangement and not as an independent taxable supply. The AAR noted that the canteen was provided under the employment arrangement and the statutory canteen obligation under the Factories Act, while the amount recovered represented only partial cost recovery with no profit element. Relying on Schedule III to the CGST Act and the CBIC clarification on contractual perquisites, it held that services by an employee to an employer in the course of employment are outside GST. GST was therefore not payable on the employee recovery for the canteen facility. Case-Laws GST Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428746