TMI BlogLevy of GST - Composite supply or not - Various services provided to employees - The Authority concluded...Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for canteen services and car lease facilities provided by the company. It ruled that GST is not applicable on the recovery of medical insurance premiums and transportation facility charges from employees if provided as per contractual agreements between the employer and the employee. ITC is not available on expenses related to employee vaccination and health benefits. However, ITC is available on gardening expenses incurred by the company for maintaining green belts as mandated by environmental regulations. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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