https://www.taxtmi.com/forum/issue?id=112660 GST liability on an employer's sale of a company car depends on whether the sale is a Supply "in the course or furtherance of business." If the employer is not engaged in selling vehicles and the car was held for use, the transaction may fall outside the definition of supply and not attract GST. Practitioners disagree: some advise the employer must charge GST and collect it from the employee, while others rely on precedents holding disposals of used assets incidental to business operations are not taxable as business supplies. Applicable tax rates and possible cess become relevant only if the transaction qualifies as a supply. en-us Mon, 21 Aug 2017 21:40:43 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112660 GST liability on an employer's sale of a company car depends on whether the sale is a Supply "in the course or furtherance of business." If the employer is not engaged in selling vehicles and the car was held for use, the transaction may fall outside the definition of supply and not attract GST. Practitioners disagree: some advise the employer must charge GST and collect it from the employee, while others rely on precedents holding disposals of used assets incidental to business operations are not taxable as business supplies. Applicable tax rates and possible cess become relevant only if the transaction qualifies as a supply. Discussion-Forum GST Mon, 21 Aug 2017 21:40:43 +0530 https://www.taxtmi.com/forum/issue?id=112660