https://www.taxtmi.com/article/detailed?id=11438 Services supplied by an employee to the employer in the course of or in relation to employment are excluded from GST under Schedule III when an employer-employee relationship exists and services are rendered in the course of employment. Perquisites and facilities provided under the employment contract (including transport, canteen, training, uniforms and memberships) are not taxable, whereas benefits outside contractual terms, transfers of business assets, concessional food recovered via salary, notice pay recoveries and personal use or retention of company assets may attract GST. en-us Sat, 27 May 2023 10:40:28 +0530 Sat, 27 May 2023 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11438 Services supplied by an employee to the employer in the course of or in relation to employment are excluded from GST under Schedule III when an employer-employee relationship exists and services are rendered in the course of employment. Perquisites and facilities provided under the employment contract (including transport, canteen, training, uniforms and memberships) are not taxable, whereas benefits outside contractual terms, transfers of business assets, concessional food recovered via salary, notice pay recoveries and personal use or retention of company assets may attract GST. Articles Goods and Services Tax - GST Sat, 27 May 2023 10:40:28 +0530 https://www.taxtmi.com/article/detailed?id=11438