https://www.taxtmi.com/article/detailed?id=16531 Employee welfare facilities and perquisites under GST are assessed by whether they form part of the employment relationship or amount to an independent taxable supply. The article stresses that salary treatment or income-tax disclosure does not control GST, because the real enquiry is the commercial substance of the arrangement, the extent of employer subsidy, and whether the employee receives a genuine economic concession. Advance rulings on leased cars, canteen facilities, and transportation illustrate that substantial recovery from employees weakens the case for non-taxability, while employer-funded welfare arrangements supported by employment documentation are more likely to remain outside GST. en-us Sat, 30 May 2026 08:31:43 +0530 Sat, 30 May 2026 08:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16531 Employee welfare facilities and perquisites under GST are assessed by whether they form part of the employment relationship or amount to an independent taxable supply. The article stresses that salary treatment or income-tax disclosure does not control GST, because the real enquiry is the commercial substance of the arrangement, the extent of employer subsidy, and whether the employee receives a genuine economic concession. Advance rulings on leased cars, canteen facilities, and transportation illustrate that substantial recovery from employees weakens the case for non-taxability, while employer-funded welfare arrangements supported by employment documentation are more likely to remain outside GST. Articles Goods and Services Tax - GST Sat, 30 May 2026 08:31:43 +0530 https://www.taxtmi.com/article/detailed?id=16531