Are food and learning benefits taxable ?

I got a job offer from a company. In which 7.5 LPA is Gross salary and 3 LPA is benefits. Gross salary has allownce and basic salary. While benefits has Food/Meal, Learning benefit, Insurance, PF and Gratuity. Food will be provided by the company(Not Allownce) and Learning benefits can be used for professional development like training, books, certification, etc. My question is, Are these components taxable ? Specially Food and Learning benefits. I read somehwere if your company is paying for the Food, then its not taxable. Please help me out in this.

Thanks.