https://www.taxtmi.com/caselaws?id=777136 AAR held that nominal amounts recovered by the applicant from permanent employees for employer-provided dormitory accommodation are not a "supply" under Section 7 and thus not subject to GST, but amounts recovered from student trainees (not on payroll) constitute supply and attract GST. The AAR further held input tax credit on GST charged by the third-party accommodation provider is not blocked under Section 17(5) for employee accommodation and is available to the applicant, subject to apportionment and limited to the portion of the cost actually borne by the applicant. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777136 AAR held that nominal amounts recovered by the applicant from permanent employees for employer-provided dormitory accommodation are not a "supply" under Section 7 and thus not subject to GST, but amounts recovered from student trainees (not on payroll) constitute supply and attract GST. The AAR further held input tax credit on GST charged by the third-party accommodation provider is not blocked under Section 17(5) for employee accommodation and is available to the applicant, subject to apportionment and limited to the portion of the cost actually borne by the applicant. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777136