{"id":71335,"date":"2025-04-15T08:35:08","date_gmt":"2025-04-15T03:05:08","guid":{"rendered":""},"modified":"2025-04-15T08:35:08","modified_gmt":"2025-04-15T03:05:08","slug":"employer-canteen-and-transport-services-taxable-under-gst-recoveries-subject-to-levy-and-input-tax-credit-restrictions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71335","title":{"rendered":"Employer Canteen and Transport Services Taxable Under GST, Recoveries Subject to Levy and Input Tax Credit Restrictions"},"content":{"rendered":"<p>Employer Canteen and Transport Services Taxable Under GST, Recoveries Subject to Levy and Input Tax Credit Restrictions<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled on GST applicability for employee canteen and transportation services. The employer&#39;s provision of these services constitutes a taxable supply under Section 7(1) of CGST Act, 2017, with GST levied on the recoveries made from employees. Transportation services do not qualify for exemption under Notification No. 12\/2017 and are classified as r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87461\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employer Canteen and Transport Services Taxable Under GST, Recoveries Subject to Levy and Input Tax Credit RestrictionsCase-LawsGSTLegal Summary: The AAR ruled on GST applicability for employee canteen and transportation services. The employer&#8217;s provision<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71335","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71335"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71335\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}