https://www.taxtmi.com/caselaws?id=436272 A legally mandated canteen facility provided to employees on a cost-sharing basis does not create a taxable supply under section 7 where the recovery is merely an administrative arrangement for statutory employee welfare. The employee contribution was therefore treated as non-taxable. Input tax credit on GST charged by the canteen service provider was held available because the employer was under a legal obligation to provide the facility, but the credit was restricted to the tax burden borne by the employer. Credit attributable to the amount recovered from employees was denied. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436272 A legally mandated canteen facility provided to employees on a cost-sharing basis does not create a taxable supply under section 7 where the recovery is merely an administrative arrangement for statutory employee welfare. The employee contribution was therefore treated as non-taxable. Input tax credit on GST charged by the canteen service provider was held available because the employer was under a legal obligation to provide the facility, but the credit was restricted to the tax burden borne by the employer. Credit attributable to the amount recovered from employees was denied. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436272