https://www.taxtmi.com/caselaws?id=769135 Nominal recovery from employees for canteen facilities was treated as consideration for a taxable supply, so GST applies on the amount recovered even though the facility is subsidised and mandated under the Factories Act, 1948. Input tax credit on the canteen contractor's GST was denied because the inward supply was taxed as restaurant service at a concessional rate without ITC. Free non-air-conditioned bus transport provided only to employees was treated as an employment-linked perquisite outside taxable supply, so no GST was attracted. Input tax credit on GST charged by the transport service provider was also denied because the transport was regarded as employee consumption and within the credit restriction. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769135 Nominal recovery from employees for canteen facilities was treated as consideration for a taxable supply, so GST applies on the amount recovered even though the facility is subsidised and mandated under the Factories Act, 1948. Input tax credit on the canteen contractor's GST was denied because the inward supply was taxed as restaurant service at a concessional rate without ITC. Free non-air-conditioned bus transport provided only to employees was treated as an employment-linked perquisite outside taxable supply, so no GST was attracted. Input tax credit on GST charged by the transport service provider was also denied because the transport was regarded as employee consumption and within the credit restriction. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769135