TaxTMI 
TaxTMI 
Services provided to employees
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....ervices provided to employees<br> Query (Issue) Started By: - Kaustubh Karandikar Dated:- 17-5-2019 Last Reply Date:- 17-5-2019 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>XYZ Ltd. is taki....
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....ng car on lease and giving to employee for his use, supplying food to employees. All this is part of the employment terms as perquisites therefore no consideration is received from the employees. Is X....
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....YZ liable to pay GST on it since employer and employee are treated as related persons? Reply By PraveenKumar mekalacheruvu: The Reply: Dear sir, the perquisites which are form part of employment ag....
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....reement are not liable to gst. Because under schedule 3 the services provided by the empolyee to the empolyer are not liabe to gst.Now the perquisites{form part of empolyment agreement} which are pro....
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....vided by the empolyer to the empolyee is considered as salary for the services provided by the empolyee. Reply By Ganeshan Kalyani: The Reply: Since, the benefits forms part of the salary it is not ....
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....exigible to GST. Reply By Ganeshan Kalyani: The Reply: However, there is a chance of applicability of GST, because schedule III of CGST, Act treats "services by an employee to the employer ........
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....." neither as a supply of goods or services and not vice-versa. Reply By Ganeshan Kalyani: The Reply: Refer issue id: 114956<br> Discussion Forum - Knowledge Sharing ....