https://www.taxtmi.com/caselaws?id=789063 Employee recoveries for subsidised canteen and non-air-conditioned bus transport were treated as taxable supplies under GST because the employer provided the facilities to employees for consideration in the course of business; GST was payable on the recovered amounts, and input tax credit on those inward services was not available under the applicable credit and rate restrictions. Recovery of notice pay from employees who left before serving the agreed notice period was not treated as consideration for any independent taxable service, but as a contractual deterrent, and was therefore not liable to GST. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789063 Employee recoveries for subsidised canteen and non-air-conditioned bus transport were treated as taxable supplies under GST because the employer provided the facilities to employees for consideration in the course of business; GST was payable on the recovered amounts, and input tax credit on those inward services was not available under the applicable credit and rate restrictions. Recovery of notice pay from employees who left before serving the agreed notice period was not treated as consideration for any independent taxable service, but as a contractual deterrent, and was therefore not liable to GST. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789063