https://www.taxtmi.com/article/detailed?id=7500 Gifts and certain employer-provided benefits to employees are outside GST where they satisfy prescribed conditions: employer gifts up to a specified annual threshold per employee are exempt; gifts above that threshold made without consideration and in the course or furtherance of business are taxable. Free club, health centre membership and free housing within cost-to-company arrangements are not subject to GST. A gift for tax purposes is voluntary, without consideration and occasional. The threshold applies per employee and includes festival gifts; the exemption relates to gifts from employers, and questions remain on concessional services provided by employers. en-us Wed, 12 Jul 2017 07:01:11 +0530 Wed, 12 Jul 2017 07:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7500 Gifts and certain employer-provided benefits to employees are outside GST where they satisfy prescribed conditions: employer gifts up to a specified annual threshold per employee are exempt; gifts above that threshold made without consideration and in the course or furtherance of business are taxable. Free club, health centre membership and free housing within cost-to-company arrangements are not subject to GST. A gift for tax purposes is voluntary, without consideration and occasional. The threshold applies per employee and includes festival gifts; the exemption relates to gifts from employers, and questions remain on concessional services provided by employers. Articles Goods and Services Tax - GST Wed, 12 Jul 2017 07:01:11 +0530 https://www.taxtmi.com/article/detailed?id=7500