https://www.taxtmi.com/caselaws?id=774195 Subsidised food recoveries from regular and contract workers using a factory canteen maintained under the statutory canteen obligation are outside the scope of GST. The canteen is an employment-related welfare perquisite provided under statutory and contractual employment conditions, and contract workers fall within the statutory definition of worker. Input tax credit is available for inward supplies used to operate the compulsory canteen because provision of food and beverages is legally obligatory. The extent or method of employee recovery does not affect credit entitlement, provided the GST burden is not passed on to employees. en-us Wed, 02 Apr 2025 00:00:00 +0530 Wed, 26 Aug 2026 10:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774195 Subsidised food recoveries from regular and contract workers using a factory canteen maintained under the statutory canteen obligation are outside the scope of GST. The canteen is an employment-related welfare perquisite provided under statutory and contractual employment conditions, and contract workers fall within the statutory definition of worker. Input tax credit is available for inward supplies used to operate the compulsory canteen because provision of food and beverages is legally obligatory. The extent or method of employee recovery does not affect credit entitlement, provided the GST burden is not passed on to employees. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774195