{"id":75344,"date":"2026-04-02T08:50:44","date_gmt":"2026-04-02T08:50:44","guid":{"rendered":""},"modified":"2026-04-02T08:50:44","modified_gmt":"2026-04-02T08:50:44","slug":"employee-recoveries-and-notice-pay-under-gst-canteen-and-transport-charges-taxed-when-recovered-notice-pay-recovery-outside-levy","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75344","title":{"rendered":"Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy."},"content":{"rendered":"<p>Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.<br \/>Case-Laws<br \/>GST<br \/>Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=98361\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employee recoveries and notice pay under GST: canteen and transport charges taxed when recovered, notice pay recovery outside levy.Case-LawsGSTEmployee recoveries for canteen and bus transportation facilities are taxable to the extent the employer reco&#8230;<\/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-75344","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75344","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=75344"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75344\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}