https://www.taxtmi.com/caselaws?id=442542 Recovery of subsidised canteen charges from direct employees was not taxable because the facility was provided as a statutory employment benefit under the Factories Act and the recovery represented only the employees' share, without profit element or separate supply. Recovery from contract workers was taxable because they were not employees of the applicant, and the canteen arrangement for them constituted consideration for an outward supply. Input tax credit on canteen service GST was available for direct employees only to the extent the employer was legally obliged to provide the facility, with proportional restriction to the cost borne by the applicant. Credit for canteen facility provided to contract workers was blocked because no corresponding legal obligation on the applicant was established. en-us Thu, 24 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442542 Recovery of subsidised canteen charges from direct employees was not taxable because the facility was provided as a statutory employment benefit under the Factories Act and the recovery represented only the employees' share, without profit element or separate supply. Recovery from contract workers was taxable because they were not employees of the applicant, and the canteen arrangement for them constituted consideration for an outward supply. Input tax credit on canteen service GST was available for direct employees only to the extent the employer was legally obliged to provide the facility, with proportional restriction to the cost borne by the applicant. Credit for canteen facility provided to contract workers was blocked because no corresponding legal obligation on the applicant was established. Case-Laws GST Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442542