https://www.taxtmi.com/caselaws?id=789065 Amounts recovered from employees for subsidised canteen facilities were treated as consideration for the employer's outward supply made in the course or furtherance of business, because the canteen service was incidental to the manufacturing activity and formed part of the employment arrangement; GST was therefore payable, and input tax credit was not available on the recovered amount. Notice pay recoveries for non-fulfilment of the notice period were characterised as compensation or penalty for breach of employment terms, not as consideration for any supply or toleration service; GST was therefore not payable on such recoveries. 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=789065 Amounts recovered from employees for subsidised canteen facilities were treated as consideration for the employer's outward supply made in the course or furtherance of business, because the canteen service was incidental to the manufacturing activity and formed part of the employment arrangement; GST was therefore payable, and input tax credit was not available on the recovered amount. Notice pay recoveries for non-fulfilment of the notice period were characterised as compensation or penalty for breach of employment terms, not as consideration for any supply or toleration service; GST was therefore not payable on such recoveries. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789065