TaxTMI 
TaxTMI 
Hi Experts,
we are manufacturer,
No GST charged by the company on account of telephone recovery made from employees
GST Applicable on it or Not.
Regards
Tasvir Sharma
Amount Recovered From Employees
05 Mar 2018 
6 Replies 
1399 Views Asked by
GST on employee telephone recovery: may attract tax; ITC disallowed for personal use and deposit required if treated as supply
The issue is whether employee telephone recoveries are a supply attracting GST or a non-taxable reimbursement when the service provider has charged tax; opinions diverge. Key operative points: characterization as supply makes GST collectible and may require deposit of tax if ITC was wrongly availed, while services for personal consumption are ineligible for input tax credit. (AI Summary)
The issue is whether employee telephone recoveries are a supply attracting GST or a non-taxable reimbursement when the service provider has charged tax; opinions diverge. Key operative points: characterization as supply makes GST collectible and may require deposit of tax if ITC was wrongly availed, while services for personal consumption are ineligible for input tax credit. (AI Summary)