https://www.taxtmi.com/article/detailed?id=15052 Accommodation provided optionally to permanent employees through a third-party and recovered by nominal deductions is a perquisite under Schedule III and not a taxable supply; accommodation for student trainees is not a perquisite and is a taxable supply. Input tax credit is admissible where the company bears the cost and the ultimate benefit is to the business, with proportionate restriction if employees bear part of the cost. en-us Sat, 06 Sep 2025 08:17:38 +0530 Sat, 06 Sep 2025 08:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15052 Accommodation provided optionally to permanent employees through a third-party and recovered by nominal deductions is a perquisite under Schedule III and not a taxable supply; accommodation for student trainees is not a perquisite and is a taxable supply. Input tax credit is admissible where the company bears the cost and the ultimate benefit is to the business, with proportionate restriction if employees bear part of the cost. Articles Goods and Services Tax - GST Sat, 06 Sep 2025 08:17:38 +0530 https://www.taxtmi.com/article/detailed?id=15052