https://www.taxtmi.com/caselaws?id=436177 An employer's recoveries from employees for canteen and transportation facilities arranged through third-party vendors were held not to constitute taxable supplies under GST. The applicant was engaged in apparel manufacture, not in supplying canteen or transport services, and the facilities were treated as employee welfare measures linked to employment, including the statutory canteen obligation under the Factories Act, 1948. Because the employer merely recovered part of the cost and was not acting in the course or furtherance of a supply business, the amounts recovered from employees were outside GST. No GST liability arose on either recovery. en-us Tue, 21 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436177 An employer's recoveries from employees for canteen and transportation facilities arranged through third-party vendors were held not to constitute taxable supplies under GST. The applicant was engaged in apparel manufacture, not in supplying canteen or transport services, and the facilities were treated as employee welfare measures linked to employment, including the statutory canteen obligation under the Factories Act, 1948. Because the employer merely recovered part of the cost and was not acting in the course or furtherance of a supply business, the amounts recovered from employees were outside GST. No GST liability arose on either recovery. Case-Laws GST Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436177