https://www.taxtmi.com/article/detailed?id=15954 Whether subsidised employer canteen recoveries are taxable under GST hinges on whether the facility is a contractual employment perquisite. Circular No. 172 treats employer-provided perquisites under the employment contract as not constituting a supply; valuation under Section 15 and Rule 28 applies only after a taxable supply is established. The gift proviso in Schedule I is generally inapplicable where employees contribute and the scheme is an organised welfare measure. Documentation and the commercial substance of the arrangement determine tax character and consequent ITC implications. en-us Mon, 02 Mar 2026 08:38:50 +0530 Mon, 02 Mar 2026 08:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15954 Whether subsidised employer canteen recoveries are taxable under GST hinges on whether the facility is a contractual employment perquisite. Circular No. 172 treats employer-provided perquisites under the employment contract as not constituting a supply; valuation under Section 15 and Rule 28 applies only after a taxable supply is established. The gift proviso in Schedule I is generally inapplicable where employees contribute and the scheme is an organised welfare measure. Documentation and the commercial substance of the arrangement determine tax character and consequent ITC implications. Articles Goods and Services Tax - GST Mon, 02 Mar 2026 08:38:50 +0530 https://www.taxtmi.com/article/detailed?id=15954