https://www.taxtmi.com/caselaws?id=788917 Recovery from employees for canteen facility was treated as consideration for a taxable supply, because the canteen arrangement formed part of the employer's business and the employer supplied the service to employees through salary deduction; GST was payable on the employee recovery. Input tax credit on GST charged by the canteen service provider was denied on the facts, despite the statutory canteen obligation, because the applicable rate conditions and notification restrictions prevented availment. Salary recovered in lieu of notice period was held not taxable under GST, as it was a contractual recovery and not consideration for tolerating an act or situation. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788917 Recovery from employees for canteen facility was treated as consideration for a taxable supply, because the canteen arrangement formed part of the employer's business and the employer supplied the service to employees through salary deduction; GST was payable on the employee recovery. Input tax credit on GST charged by the canteen service provider was denied on the facts, despite the statutory canteen obligation, because the applicable rate conditions and notification restrictions prevented availment. Salary recovered in lieu of notice period was held not taxable under GST, as it was a contractual recovery and not consideration for tolerating an act or situation. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788917