GST on free of cost bus transport facilities provided to employees

In re Emcure Pharmaceuticals Limited (GST AAR Gujarat)

Q1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

A1. GST, at the hands of M/s Emcure, is not leviable on the amount representing the employees portion of canteen charges, which is collected by M/s Emcure and paid to the Canteen service provider.

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