GST not payable on recovery from Employees for canteen facility at subsidized rates

In re Emcure Pharmaceuticals Limited (GST AAR Maharashtra) Question 1: – Whether the GST would be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office? Answer: – Answered in the negative. Question 2: – Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)? Answer: – Answered in the negative. Question 3: – Whether the GST would be ...