Held: We hold that Input Tax Credit will be available to the applicant in respect of food and beverages as canteen facility is
obligatorily to be provided under the Factories Act, 1948, read with Gujarat Factories Rules, 1963 as far as provision of canteen service for employees working at the factory is concerned. It is further held that the ITC on GST charged by the canteen service provider will be restric.....

Held: The clarification at serial no. 5, vide circular no. 1721412022-GST dated 6.7.2022 relied upon by the appellant to aver that no GST amount is leviable on the amount recovered from contractual workers for canteen services, fails since the clarification states that perquisites provided by the employer to its employees in terms of contractual agreement entered into between them will not be subject to GST. Furthe.....

Held: The proviso to the Section 17 (5) clearly stipulates that input tax credit shall be available only if it is obligatory on the part of the employer to provide the impugned services to its employees under any law. This is a substantial condition to be complied for getting the benefit of input tax credit. The appellants are under no statutory obligation to provide transportation facility to their employees. This.....

Held: The perquisite of providing free bus transportation by the respondent to their employees in terms of contractual agreement entered into between the repondent and their employee are in lieu of the services provided by employee to the employer in relation to his employment and will not be subjected to GST when the same are provided in terms of the contract between the employer and employee. We therefore concur .....

Held: Input tax credit on services of leasing, renting or hiring of motor vehicles shall not be available as the same falls under the category of blocked credit. However, the provisio to the said sub-section provides that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law .....