https://www.taxtmi.com/caselaws?id=769182 Employee recoveries for canteen and bus transportation facilities were treated as consideration for taxable supply where the employer provided the facilities through third-party vendors and recovered part of the cost from employees. The unrecovered portion was characterised as a perquisite, but the amounts recovered were held taxable under GST. On input tax credit, credit was allowed only for canteen services to the extent the employer bore the cost, because the canteen obligation fell within the statutory exception; credit was denied for transportation services, which were treated as employee personal consumption and not covered by a comparable exception. en-us Thu, 27 Mar 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769182 Employee recoveries for canteen and bus transportation facilities were treated as consideration for taxable supply where the employer provided the facilities through third-party vendors and recovered part of the cost from employees. The unrecovered portion was characterised as a perquisite, but the amounts recovered were held taxable under GST. On input tax credit, credit was allowed only for canteen services to the extent the employer bore the cost, because the canteen obligation fell within the statutory exception; credit was denied for transportation services, which were treated as employee personal consumption and not covered by a comparable exception. Case-Laws GST Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769182