https://www.taxtmi.com/caselaws?id=753617 Amounts recovered from permanent employees for canteen facilities were treated as part of the employment arrangement and not as an independent taxable supply under section 7 of the CGST Act, so GST was not payable. Employee transportation provided under the employer's welfare and commute policy was also held to fall within the employment framework and not constitute a taxable supply under section 7. Input tax credit on GST charged for the statutory canteen facility was allowed under the proviso to section 17(5)(b) because the employer was legally obliged to provide the canteen under the Factories Act, 1948, but only to the extent of the employer-borne cost, excluding the amount recovered from employees. en-us Thu, 30 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753617 Amounts recovered from permanent employees for canteen facilities were treated as part of the employment arrangement and not as an independent taxable supply under section 7 of the CGST Act, so GST was not payable. Employee transportation provided under the employer's welfare and commute policy was also held to fall within the employment framework and not constitute a taxable supply under section 7. Input tax credit on GST charged for the statutory canteen facility was allowed under the proviso to section 17(5)(b) because the employer was legally obliged to provide the canteen under the Factories Act, 1948, but only to the extent of the employer-borne cost, excluding the amount recovered from employees. Case-Laws GST Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753617