https://www.taxtmi.com/forum/issue?id=119682 GST on employer recoveries hinges on transaction characterisation: reimbursements of landlord rent collected without markup are treated as pass-through perquisites outside the scope of supply and carry no GST; if the landlord charges GST employer cannot claim ITC, and if landlord does not charge GST the employer may have reverse charge liability with limited ITC. When the employer imposes a markup, the employer makes a taxable supply to employees, must invoice and discharge GST on the full amount, report it in outward returns, and may claim ITC subject to normal conditions. en-us Thu, 06 Mar 2025 11:35:20 +0530 Wed, 09 Apr 2025 12:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119682 GST on employer recoveries hinges on transaction characterisation: reimbursements of landlord rent collected without markup are treated as pass-through perquisites outside the scope of supply and carry no GST; if the landlord charges GST employer cannot claim ITC, and if landlord does not charge GST the employer may have reverse charge liability with limited ITC. When the employer imposes a markup, the employer makes a taxable supply to employees, must invoice and discharge GST on the full amount, report it in outward returns, and may claim ITC subject to normal conditions. Discussion-Forum GST Thu, 06 Mar 2025 11:35:20 +0530 https://www.taxtmi.com/forum/issue?id=119682