https://www.taxtmi.com/caselaws?id=439573 Amounts recovered from the service recipient for food, electricity, diesel, rent, building maintenance, security and housekeeping were held to form part of the taxable value of manpower supply because the applicant remained the employer of the deployed workers and failed to establish pure-agent treatment. GST was therefore payable on those recoveries as consideration linked to the manpower service. Input tax credit on food supply was allowed because the food/canteen facility was obligatory under labour law, bringing the claim within the statutory exception to the blocked-credit rule. Input tax credit on rent, security and housekeeping services was also allowed, subject to the general conditions, as those inward services were used for making taxable outward supply. en-us Wed, 07 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439573 Amounts recovered from the service recipient for food, electricity, diesel, rent, building maintenance, security and housekeeping were held to form part of the taxable value of manpower supply because the applicant remained the employer of the deployed workers and failed to establish pure-agent treatment. GST was therefore payable on those recoveries as consideration linked to the manpower service. Input tax credit on food supply was allowed because the food/canteen facility was obligatory under labour law, bringing the claim within the statutory exception to the blocked-credit rule. Input tax credit on rent, security and housekeeping services was also allowed, subject to the general conditions, as those inward services were used for making taxable outward supply. Case-Laws GST Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439573