https://www.taxtmi.com/caselaws?id=768888 Employee recoveries for canteen and bus transport facilities are treated as consideration for taxable supplies where the employer procures the services from third parties and recovers part of the cost from employees. The claimed exemption for non-air-conditioned bus transport is not available because the arrangement is not a direct contract carriage supply by the employer within the exemption entry. Input tax credit is admissible on canteen services, given the employer's statutory obligation to provide a canteen, and on bus transport services subject to the recorded factual conditions. GST is payable only on the amount recovered from employees, while the employer-borne balance is not included in the taxable value. 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 Employee recoveries for canteen and bus transport facilities are treated as consideration for taxable supplies where the employer procures the services from third parties and recovers part of the cost from employees. The claimed exemption for non-air-conditioned bus transport is not available because the arrangement is not a direct contract carriage supply by the employer within the exemption entry. Input tax credit is admissible on canteen services, given the employer's statutory obligation to provide a canteen, and on bus transport services subject to the recorded factual conditions. GST is payable only on the amount recovered from employees, while the employer-borne balance is not included in the taxable value. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768888