https://www.taxtmi.com/caselaws?id=448554 Nominal recoveries from employees for factory canteen food were treated as consideration for a taxable supply of service under GST because the canteen arrangement formed part of the business activity and was outside the employment contract. GST was therefore payable on both the employee recoveries and the amounts paid to the canteen service provider. Input tax credit on the canteen contractor's GST was denied because the service was treated under the applicable notified restaurant-service regime, which did not permit credit, and the statutory canteen obligation did not override that restriction. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448554 Nominal recoveries from employees for factory canteen food were treated as consideration for a taxable supply of service under GST because the canteen arrangement formed part of the business activity and was outside the employment contract. GST was therefore payable on both the employee recoveries and the amounts paid to the canteen service provider. Input tax credit on the canteen contractor's GST was denied because the service was treated under the applicable notified restaurant-service regime, which did not permit credit, and the statutory canteen obligation did not override that restriction. Case-Laws GST Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448554