https://www.taxtmi.com/caselaws?id=445767 Recoveries from employees for canteen and transportation facilities provided as contractual perquisites were held not liable to GST, because such employee benefits supplied under the employment contract were treated as perquisites rather than taxable outward supplies. The ruling noted that where either facility is supplied as a taxable outward supply for consideration in the course of business, GST would apply. Input tax credit was allowed for canteen-related inward supplies only to the extent the canteen was a statutory obligation under law, but credit was denied for transportation-related inward supplies because employee commuting was treated as personal consumption and not as an input service used in the course or furtherance of business. en-us Wed, 15 Nov 2023 00:00:00 +0530 Thu, 07 May 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445767 Recoveries from employees for canteen and transportation facilities provided as contractual perquisites were held not liable to GST, because such employee benefits supplied under the employment contract were treated as perquisites rather than taxable outward supplies. The ruling noted that where either facility is supplied as a taxable outward supply for consideration in the course of business, GST would apply. Input tax credit was allowed for canteen-related inward supplies only to the extent the canteen was a statutory obligation under law, but credit was denied for transportation-related inward supplies because employee commuting was treated as personal consumption and not as an input service used in the course or furtherance of business. Case-Laws GST Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445767