No GST on amount recovered from employees for canteen & Transport facility

In re Brandix Apparel India Private Limited (GST AAR Andhra Pradesh) AAR held that GST not applicable on the amount recovered from employees for canteen facility and on amount recovered from employees for transportation facilities provided to them. The first issue is regarding provision of canteen services to the employees of the applicant by the third-party service provider. It is seen that the service provider, a third-party, is charging Rs 1538.25 per employee per month which is being paid by the applicant. Out of this amount, Rs 578 is being recovered from the employees from their salaries...