https://www.taxtmi.com/caselaws?id=786262 An employer's onward provision of canteen services to employees through a third-party provider can constitute a taxable supply under GST when it is connected with, incidental to, or ancillary to the business. The Authority treated the arrangement as involving a supply by the caterer to the employer and a separate supply by the employer to employees. Where no amount is recovered from employees, the canteen benefit is treated as a perquisite and GST does not apply on that component. Where any amount is recovered, that recovery is consideration for the employee-facing supply and is liable to GST, while the unrecovered portion remains a perquisite. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 10 Feb 2026 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786262 An employer's onward provision of canteen services to employees through a third-party provider can constitute a taxable supply under GST when it is connected with, incidental to, or ancillary to the business. The Authority treated the arrangement as involving a supply by the caterer to the employer and a separate supply by the employer to employees. Where no amount is recovered from employees, the canteen benefit is treated as a perquisite and GST does not apply on that component. Where any amount is recovered, that recovery is consideration for the employee-facing supply and is liable to GST, while the unrecovered portion remains a perquisite. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786262