Employee Canteen and Transportation Services Trigger Complex GST Implications for Salary Deductions and Benefit Provisions

Employee Canteen and Transportation Services Trigger Complex GST Implications for Salary Deductions and Benefit ProvisionsCase-LawsGSTThe AAR ruled that deductions from employee salaries for factory canteen services constitute a taxable supply under Secti

Employee Canteen and Transportation Services Trigger Complex GST Implications for Salary Deductions and Benefit Provisions
Case-Laws
GST
The AAR ruled that deductions from employee salaries for factory canteen services constitute a taxable supply under Section 7 of CGST Act, 2017. Recoveries from employees are liable for GST as consideration for canteen services. ITC is not available for catering services under Section 17(5)(b). Regarding transportation services, the AAR determined that

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