https://www.taxtmi.com/caselaws?id=768887 The Maharashtra AAR held that recoveries made from employees for subsidized canteen and transportation services constitute taxable supply under Section 7(1) of CGST Act, 2017. GST is payable on the recovered amounts from employees, while the subsidized portion provided as perquisite remains non-taxable per CBIC Circular 172/04/2022. Transportation services did not qualify for exemption under Notification 12/2017 as they constituted renting services under SAC 9966. ITC was denied on transportation services under Section 17(5)(g) as these were deemed for personal consumption of employees rather than business purposes. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 11:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768887 The Maharashtra AAR held that recoveries made from employees for subsidized canteen and transportation services constitute taxable supply under Section 7(1) of CGST Act, 2017. GST is payable on the recovered amounts from employees, while the subsidized portion provided as perquisite remains non-taxable per CBIC Circular 172/04/2022. Transportation services did not qualify for exemption under Notification 12/2017 as they constituted renting services under SAC 9966. ITC was denied on transportation services under Section 17(5)(g) as these were deemed for personal consumption of employees rather than business purposes. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768887