TaxTMI 
TaxTMI 
MR. XYZ is on the pay roll of PQR Ltd. (India). He has been deputed to work in Singapore and his salary is transferred from Indian Bank of PQR to the Singapore bank of XYZ and gets converted in to US$ in XYZ’s bank account in Singapore. Is PQR liable to pay GST on it under reverse charge?
Reverse Charge
17 Jun 2020 
3 Replies 
2341 Views Asked by
Employer-employee payments not subject to GST as they are not a supply under GST law.
Payments of salary by an employer to an employee deputed abroad are excluded from GST because the employer-employee relationship is treated under Schedule III as neither a supply of goods nor a supply of services; consequently, such salary remittances do not attract GST or reverse charge liability. (AI Summary)
Payments of salary by an employer to an employee deputed abroad are excluded from GST because the employer-employee relationship is treated under Schedule III as neither a supply of goods nor a supply of services; consequently, such salary remittances do not attract GST or reverse charge liability. (AI Summary)