https://www.taxtmi.com/caselaws?id=782768 Employee canteen recoveries were treated as part of the employment arrangement and a statutory welfare obligation, so the subsidized amount recovered from employees was not an independent supply under GST. The Authority relied on Schedule III and the GST circular on employee benefits. By contrast, recoveries from contractual workers were held taxable because they were not employees of the applicant: control, supervision, wages, statutory liabilities, and indemnity remained with the contractor. The amount recovered from the contractor was treated as consideration for an outward supply in the course of business, and GST was payable on that recovery. en-us Wed, 19 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 17:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782768 Employee canteen recoveries were treated as part of the employment arrangement and a statutory welfare obligation, so the subsidized amount recovered from employees was not an independent supply under GST. The Authority relied on Schedule III and the GST circular on employee benefits. By contrast, recoveries from contractual workers were held taxable because they were not employees of the applicant: control, supervision, wages, statutory liabilities, and indemnity remained with the contractor. The amount recovered from the contractor was treated as consideration for an outward supply in the course of business, and GST was payable on that recovery. Case-Laws GST Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782768