https://www.taxtmi.com/caselaws?id=799960 Statutorily mandated subsidised canteen facilities provided under an employer-employee arrangement do not constitute a taxable supply when employee deductions represent meal charges under the employer's canteen policy. The employment-perquisite exclusion applies where canteen provision is compulsory under applicable factory or employment legislation, so GST does not apply to employee recoveries. Input tax credit for canteen services remains available where provision of the facility is legally obligatory, but only for the cost borne by the employer. Credit attributable to the portion recovered from employees is blocked. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799960 Statutorily mandated subsidised canteen facilities provided under an employer-employee arrangement do not constitute a taxable supply when employee deductions represent meal charges under the employer's canteen policy. The employment-perquisite exclusion applies where canteen provision is compulsory under applicable factory or employment legislation, so GST does not apply to employee recoveries. Input tax credit for canteen services remains available where provision of the facility is legally obligatory, but only for the cost borne by the employer. Credit attributable to the portion recovered from employees is blocked. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799960