TaxTMI 
TaxTMI 
2019 (10) TMI 793
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....plication for Advance Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: a) Whether the expenses incurred by the Staff members on behalf of the Company exceeding Rs. 5000-00 a day and then reimbursed periodically are liable to tax b) Whether RCM is applicable on remuneration paid to the Directors. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they a....
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....cation for advance ruling as well as the additional submissions made by Sri. B.R. Vijayakumar, VP (Finance & Accounts), during the personal hearing. We have also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 4.1 The facts presented by the applicant have been examined and its found that the applicant's employees incur expenses on behalf of the company in the course of em....
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....he monetary value of any act or forbearance, in respect of in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply;" 4.4 The amount paid by the employee to the supplier of service is covered under the term "consideration" as if it is paid by the applicant himself for the services received by them on behalf of the company. This amount reimbursed by the ap....
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....the said Central Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services". The notification is issued under Section 9(3) of the CGST Act, 2017. Entry 6 of the said Notification reads as under: SI.No. Category of Supply of Services Supplier of Service Recipient 1 2 3 4 6 Services supplied by a Director of a company or a body corporate to the said company or the body corporate A director of a company or a body corporate The company or a body corporate located in the taxable territory In the present case, the applicant is the company and is located in the taxable territory and the Directors' remuneration is paid for the services supplied by the Director to t....