https://www.taxtmi.com/caselaws?id=768888 AAR Maharashtra ruled that an employer's recovery of canteen and transportation service costs from employees constitutes taxable supply under GST. The applicant cannot claim exemption under Notification 12/2017 as transportation services don't qualify as contract carriage. Input tax credit is unavailable for both canteen services (due to restaurant service restrictions) and transportation services (personal consumption under Section 17(5)(g)). GST liability applies only to amounts recovered from employees, not the full service value, as the employer's contribution represents non-taxable perquisites under Schedule III. en-us Thu, 27 Mar 2025 00:00:00 +0530 Sat, 07 Jun 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768888 AAR Maharashtra ruled that an employer's recovery of canteen and transportation service costs from employees constitutes taxable supply under GST. The applicant cannot claim exemption under Notification 12/2017 as transportation services don't qualify as contract carriage. Input tax credit is unavailable for both canteen services (due to restaurant service restrictions) and transportation services (personal consumption under Section 17(5)(g)). GST liability applies only to amounts recovered from employees, not the full service value, as the employer's contribution represents non-taxable perquisites under Schedule III. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768888