Sec. 7 – Supply – Canteen services provided by employer in factory premises and Transportation services provided by employer on non-AC bus, does not amount to supply u/s 7 of CGST Act, ITC available to the extent of such cost borne by employer. GST is not applicable on deduction from salary towards notice pay.
Tata Autocomp Systems Ltd., In re – [2023] 154 taxmann.com 575 (AAR – GUJARAT).