https://www.taxtmi.com/caselaws?id=439723 Employee recoveries for subsidised canteen food were held not to constitute a taxable supply under GST because the canteen was provided under the employment contract and a statutory factory obligation, with only partial cost recovery and no profit element; the levy did not apply. Input tax credit on GST charged by the third-party canteen contractor was allowed because the employer was legally required to maintain the canteen under the Factories Act and Uttar Pradesh Factories Rules, bringing the inward supply within the statutory exception to the restriction on food and beverage credit. en-us Mon, 05 Dec 2022 00:00:00 +0530 Thu, 17 Apr 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439723 Employee recoveries for subsidised canteen food were held not to constitute a taxable supply under GST because the canteen was provided under the employment contract and a statutory factory obligation, with only partial cost recovery and no profit element; the levy did not apply. Input tax credit on GST charged by the third-party canteen contractor was allowed because the employer was legally required to maintain the canteen under the Factories Act and Uttar Pradesh Factories Rules, bringing the inward supply within the statutory exception to the restriction on food and beverage credit. Case-Laws GST Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439723