Tag Archives: KSB Ltd.

Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST

By | October 7, 2026

Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »