https://www.taxtmi.com/caselaws?id=449697 A statutory canteen provided to permanent employees under the Factories Act was treated as an employer-mandated facility, so recoveries from such employees were not treated as an independent taxable supply under GST. Input tax credit on canteen services for permanent employees was allowed only to the extent of the applicant's own cost, not the employee-funded portion. For deputed employees, business travellers and temporary workers, the canteen recoveries were treated as consideration for outward supply, but input tax credit on the related canteen services was denied because the statutory obligation exception did not apply. Input tax credit on kitchen utensils and equipment used for the canteen was also denied under the blocked credit rules. en-us Sat, 03 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449697 A statutory canteen provided to permanent employees under the Factories Act was treated as an employer-mandated facility, so recoveries from such employees were not treated as an independent taxable supply under GST. Input tax credit on canteen services for permanent employees was allowed only to the extent of the applicant's own cost, not the employee-funded portion. For deputed employees, business travellers and temporary workers, the canteen recoveries were treated as consideration for outward supply, but input tax credit on the related canteen services was denied because the statutory obligation exception did not apply. Input tax credit on kitchen utensils and equipment used for the canteen was also denied under the blocked credit rules. Case-Laws GST Sat, 03 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449697