https://www.taxtmi.com/caselaws?id=436177 AAR held that GST is not applicable on amounts recovered from employees for canteen and transportation facilities. The applicant, an apparel manufacturer, engaged third-party providers for these services and recovered partial costs from employees. The ruling determined that providing canteen facilities (mandatory under Factories Act, 1948) and transportation services are not supplies under Section 7 of CGST Act as they are not in the course or furtherance of the applicant's manufacturing business. Employee perquisites are exempt from GST per GST Policy Circular 172/04/2022. 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 AAR held that GST is not applicable on amounts recovered from employees for canteen and transportation facilities. The applicant, an apparel manufacturer, engaged third-party providers for these services and recovered partial costs from employees. The ruling determined that providing canteen facilities (mandatory under Factories Act, 1948) and transportation services are not supplies under Section 7 of CGST Act as they are not in the course or furtherance of the applicant's manufacturing business. Employee perquisites are exempt from GST per GST Policy Circular 172/04/2022. Case-Laws GST Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436177