https://www.taxtmi.com/caselaws?id=428747 Recoveries by an employer from employees for canteen and bus transportation facilities arranged through third-party service providers were held outside the scope of taxable supply. The ruling found that the employer was not itself supplying catering or transport services; it merely collected the employees' share and remitted the consolidated amounts to the third-party vendors. Because these recoveries were treated as welfare or employment-related arrangements, and not activities in the course or furtherance of business, they did not constitute consideration for an independent supply. GST was therefore not leviable on the employees' portion recovered for either facility. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428747 Recoveries by an employer from employees for canteen and bus transportation facilities arranged through third-party service providers were held outside the scope of taxable supply. The ruling found that the employer was not itself supplying catering or transport services; it merely collected the employees' share and remitted the consolidated amounts to the third-party vendors. Because these recoveries were treated as welfare or employment-related arrangements, and not activities in the course or furtherance of business, they did not constitute consideration for an independent supply. GST was therefore not leviable on the employees' portion recovered for either facility. Case-Laws GST Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428747