{"id":71375,"date":"2025-04-21T08:41:42","date_gmt":"2025-04-21T03:11:42","guid":{"rendered":""},"modified":"2025-04-21T08:41:42","modified_gmt":"2025-04-21T03:11:42","slug":"employers-must-pay-gst-on-nominal-salary-deductions-for-canteen-and-transport-services-under-specific-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71375","title":{"rendered":"Employers Must Pay GST on Nominal Salary Deductions for Canteen and Transport Services Under Specific Conditions"},"content":{"rendered":"<p>Employers Must Pay GST on Nominal Salary Deductions for Canteen and Transport Services Under Specific Conditions<br \/>Case-Laws<br \/>GST<br \/>The AAR ruled that nominal deductions from employee salaries for canteen and transportation services constitute a &#8220;supply of service&#8221; under GST. The authority determined that the recovered amounts are taxable, while the employer&#39;s perquisite portion remains non-taxable. For canteen services, input tax credit (ITC) is not available, and GST applies to the employe<\/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=87614\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employers Must Pay GST on Nominal Salary Deductions for Canteen and Transport Services Under Specific ConditionsCase-LawsGSTThe AAR ruled that nominal deductions from employee salaries for canteen and transportation services constitute a &#8220;supply of servic<\/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-71375","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71375","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=71375"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71375\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}