https://www.taxtmi.com/forum/issue?id=118561 Entitlement to input tax credit on canteen supply depends on whether the employer is obligated by law to provide a canteen; ITC is available only for the proportionate/actual cost borne by the employer and not on amounts recovered from employees or contractors. Recoveries from employees provided as contractual perquisites are not subject to GST per Circular No. 172/04/2022 and related advance rulings, whereas recoveries from a manpower supply contractor are fact sensitive and hinge on principal-employer status and contract terms. en-us Fri, 02 Jun 2023 10:19:05 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118561 Entitlement to input tax credit on canteen supply depends on whether the employer is obligated by law to provide a canteen; ITC is available only for the proportionate/actual cost borne by the employer and not on amounts recovered from employees or contractors. Recoveries from employees provided as contractual perquisites are not subject to GST per Circular No. 172/04/2022 and related advance rulings, whereas recoveries from a manpower supply contractor are fact sensitive and hinge on principal-employer status and contract terms. Discussion-Forum GST Fri, 02 Jun 2023 10:19:05 +0530 https://www.taxtmi.com/forum/issue?id=118561