https://www.taxtmi.com/caselaws?id=439869 Recovery from employees for a factory canteen and for non-air-conditioned bus transport does not constitute a separate supply under GST when the facility is provided under statutory or employment terms and the employee deduction is only nominal or cost-recovery in nature. Input tax credit on canteen GST is available where the employer is legally obliged to provide the canteen, but only to the extent borne by the employer and subject to the blocked-credit rule. Input tax credit on transport GST is available where the hired buses satisfy the prescribed seating-capacity condition, again limited to the employer-borne cost. Salary recovered in lieu of unserved notice period is not consideration for a taxable service and is not liable to GST. en-us Mon, 19 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439869 Recovery from employees for a factory canteen and for non-air-conditioned bus transport does not constitute a separate supply under GST when the facility is provided under statutory or employment terms and the employee deduction is only nominal or cost-recovery in nature. Input tax credit on canteen GST is available where the employer is legally obliged to provide the canteen, but only to the extent borne by the employer and subject to the blocked-credit rule. Input tax credit on transport GST is available where the hired buses satisfy the prescribed seating-capacity condition, again limited to the employer-borne cost. Salary recovered in lieu of unserved notice period is not consideration for a taxable service and is not liable to GST. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439869