https://www.taxtmi.com/caselaws?id=792862 Input tax credit on GST paid for canteen services is available where the employer is under a statutory obligation to provide the facility, but only to the extent the applicant actually bears the cost. For regular employees, the statutory canteen obligation under the Factories Act removes the credit blockage in section 17(5)(b) of the CGST Act, so credit is admissible on the applicant's own share and not on employee recoveries. For contract workers, no employer-employee relationship or statutory obligation was found, so credit is not admissible. The ruling therefore limits credit to statutory canteen actually borne by the applicant. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792862 Input tax credit on GST paid for canteen services is available where the employer is under a statutory obligation to provide the facility, but only to the extent the applicant actually bears the cost. For regular employees, the statutory canteen obligation under the Factories Act removes the credit blockage in section 17(5)(b) of the CGST Act, so credit is admissible on the applicant's own share and not on employee recoveries. For contract workers, no employer-employee relationship or statutory obligation was found, so credit is not admissible. The ruling therefore limits credit to statutory canteen actually borne by the applicant. Case-Laws GST Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792862