Does Dividend taxable under GST ?

[RameshBabu Kari]

Dear all,

Does dividend received/paid from/to company to company attracts to GST ? If so taxable under GST, what are the provisions shall applicable for this ?

[DR.MARIAPPAN GOVINDARAJAN]

In my view GST will not be applicable since it is neither supply of goods or supply of services.

AI Summary

Dividend GST applicability: dividends are not taxable under GST as they do not constitute a supply of goods or services. Dividends paid or received between companies do not attract GST because they do not constitute a supply of goods or supply of services under the GST framework; GST provisions for taxable supplies are therefore inapplicable to dividends.