https://www.taxtmi.com/caselaws?id=789063 Recovery from employees for canteen and non-air-conditioned bus transportation facilities was treated as consideration for a taxable supply under the CGST Act, as the employer's arrangement with third-party providers formed part of business-related employee benefits; GST was therefore payable on the recovered amounts, and input tax credit was denied on both canteen and transport charges on the facts presented. By contrast, recovery of notice pay from employees who leave before serving the stipulated notice period was held not to be consideration for tolerating an act or situation, and therefore not liable to GST. The article applies the employee-perquisite clarifications and the supply framework to distinguish taxable recoveries from non-taxable contractual penalties. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789063 Recovery from employees for canteen and non-air-conditioned bus transportation facilities was treated as consideration for a taxable supply under the CGST Act, as the employer's arrangement with third-party providers formed part of business-related employee benefits; GST was therefore payable on the recovered amounts, and input tax credit was denied on both canteen and transport charges on the facts presented. By contrast, recovery of notice pay from employees who leave before serving the stipulated notice period was held not to be consideration for tolerating an act or situation, and therefore not liable to GST. The article applies the employee-perquisite clarifications and the supply framework to distinguish taxable recoveries from non-taxable contractual penalties. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789063