https://www.taxtmi.com/caselaws?id=450957 The Tamil Nadu AAR examined GST treatment of employee recoveries and input tax credit on workplace-related expenses. It held that canteen recoveries and car lease recoveries were taxable because the applicant supplied those facilities on its own account, while recoveries for medical insurance premium and employee transportation were not taxable as the applicant acted only as a facilitator and no taxable supply arose. It also allowed input tax credit on canteen-related inward supplies, subject to proportionate reversal of the employee-recovered portion, but denied credit on vaccination and other employee wellness expenses as blocked credits. Input tax credit was allowed on gardening expenses for maintaining the factory green belt because they were incurred under statutory environmental obligations. en-us Wed, 20 Dec 2023 00:00:00 +0530 Thu, 07 May 2026 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450957 The Tamil Nadu AAR examined GST treatment of employee recoveries and input tax credit on workplace-related expenses. It held that canteen recoveries and car lease recoveries were taxable because the applicant supplied those facilities on its own account, while recoveries for medical insurance premium and employee transportation were not taxable as the applicant acted only as a facilitator and no taxable supply arose. It also allowed input tax credit on canteen-related inward supplies, subject to proportionate reversal of the employee-recovered portion, but denied credit on vaccination and other employee wellness expenses as blocked credits. Input tax credit was allowed on gardening expenses for maintaining the factory green belt because they were incurred under statutory environmental obligations. Case-Laws GST Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450957