https://www.taxtmi.com/caselaws?id=769136 Recoveries from employees for canteen and bus transportation facilities were held taxable under GST because the employer-provided welfare arrangements were treated as supplies made in the course of business and the recovered amounts constituted consideration. The claimed exemption for the bus transportation arrangement failed because the employer was not treated as the contract carriage permit holder and the service was not covered by the exemption relied on. GST was confined to the actual amount recovered from employees, with the employer-funded balance excluded from the taxable value. Notice pay recoveries for failure to serve the notice period were held compensatory and outside GST, as they did not amount to consideration for an independent supply. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 15 Apr 2025 18:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769136 Recoveries from employees for canteen and bus transportation facilities were held taxable under GST because the employer-provided welfare arrangements were treated as supplies made in the course of business and the recovered amounts constituted consideration. The claimed exemption for the bus transportation arrangement failed because the employer was not treated as the contract carriage permit holder and the service was not covered by the exemption relied on. GST was confined to the actual amount recovered from employees, with the employer-funded balance excluded from the taxable value. Notice pay recoveries for failure to serve the notice period were held compensatory and outside GST, as they did not amount to consideration for an independent supply. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769136