https://www.taxtmi.com/caselaws?id=789066 Recoveries from employees for subsidised canteen and bus transportation facilities were treated as consideration for a separate supply by the employer in the course or furtherance of business, so GST applies to the recovered portion; the concession element alone was not taxed. In contrast, notice pay recovered for failure to serve the full notice period was held not to be consideration for tolerating an act or any taxable service, but compensation for premature exit, so GST does not apply. The ruling therefore taxes employee recoveries linked to subsidised welfare facilities while excluding notice pay recoveries from GST. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789066 Recoveries from employees for subsidised canteen and bus transportation facilities were treated as consideration for a separate supply by the employer in the course or furtherance of business, so GST applies to the recovered portion; the concession element alone was not taxed. In contrast, notice pay recovered for failure to serve the full notice period was held not to be consideration for tolerating an act or any taxable service, but compensation for premature exit, so GST does not apply. The ruling therefore taxes employee recoveries linked to subsidised welfare facilities while excluding notice pay recoveries from GST. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789066