https://www.taxtmi.com/caselaws?id=766975 AAAR held that recovery of canteen charges from contractual workers was taxable because they were not employees and the Schedule III exclusion applies only to services by an employee to an employer in the course of employment. The circular relied on was limited to employer-provided perquisites for employees, so the recovery constituted consideration for a taxable supply. It also held that input tax credit on GST paid for canteen services attributable to contractual workers was not admissible, because the proviso to section 17(5)(b) applies only where the employer is legally obliged to provide the service to its own employees. The advance ruling was therefore affirmed against the assessee. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766975 AAAR held that recovery of canteen charges from contractual workers was taxable because they were not employees and the Schedule III exclusion applies only to services by an employee to an employer in the course of employment. The circular relied on was limited to employer-provided perquisites for employees, so the recovery constituted consideration for a taxable supply. It also held that input tax credit on GST paid for canteen services attributable to contractual workers was not admissible, because the proviso to section 17(5)(b) applies only where the employer is legally obliged to provide the service to its own employees. The advance ruling was therefore affirmed against the assessee. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766975