1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?
2.Whether the free of cost bus transport facilities provided by the Applicant to its employees is taxable under the GST laws?
3.Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?
4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?