Employee Canteen and Transport Costs Deducted from Salaries Not Subject to GST Under Contractual Agreement.

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....Supply or not - canteen and transport facilities provided to employees - amount deducted from the salaries of its employees - The Provision of Services of transports and canteen facility to its employees is as per the contractual agreement between the employee and the employer in relation to the employment. The provision of the services of transportation and canteen facility cannot be considered as supply of goods or services and hence cannot be subjected to GST. - AAR....