https://www.taxtmi.com/article/detailed?id=12727 The authority ruled that nominal deductions from employee salaries for canteen meals do not amount to a supply of services under GST, as employer perquisites provided under the employment contract fall outside supply. It further held that input tax credit is available under the proviso to the blocked-credit clause because the canteen services were obligatory for the employer under law, making ITC claimable on the CSP invoices and related inputs. en-us Mon, 24 Jun 2024 08:17:00 +0530 Mon, 24 Jun 2024 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12727 The authority ruled that nominal deductions from employee salaries for canteen meals do not amount to a supply of services under GST, as employer perquisites provided under the employment contract fall outside supply. It further held that input tax credit is available under the proviso to the blocked-credit clause because the canteen services were obligatory for the employer under law, making ITC claimable on the CSP invoices and related inputs. Articles Goods and Services Tax - GST Mon, 24 Jun 2024 08:17:00 +0530 https://www.taxtmi.com/article/detailed?id=12727