https://www.taxtmi.com/forum/issue?id=116219 Consultancy services supplied by an individual who is not an employee are taxable under GST at the applicable rate; a turnover-based threshold exemption delays registration and tax liability until the statutory registration threshold is exceeded, after which the consultant must register, charge GST on services, file returns, and discharge tax obligations. The employment-versus-consultant status is to be determined from the appointment terms and factual relationship. en-us Tue, 21 Apr 2020 11:55:45 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116219 Consultancy services supplied by an individual who is not an employee are taxable under GST at the applicable rate; a turnover-based threshold exemption delays registration and tax liability until the statutory registration threshold is exceeded, after which the consultant must register, charge GST on services, file returns, and discharge tax obligations. The employment-versus-consultant status is to be determined from the appointment terms and factual relationship. Discussion-Forum GST Tue, 21 Apr 2020 11:55:45 +0530 https://www.taxtmi.com/forum/issue?id=116219