Case of KSB Limited, AAR Maharashtra Ruling Dated 28th November 2025. The applicant is providing canteen facilities provided by KSB Limited to its employees through third-party canteen service providers. AAR held that the supply of canteen services by the applicant to its employees, using a third-party canteen services provider, amount to supply of services under the GST Act. GST is not applicable, if no amount is recovered from the employees for the canteen services as the cost of said service would be a perquisite. GST would be applicable on the amount recovered from the employees for the canteen services. The portion of the cost, not recovered, would be considered as a perquisite.