Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

GST taxability on certification courses by employees, Goods and Services Tax - GST

Issue Id: - 112912
Dated: 6-10-2017
By:- RameshBabu Kari

GST taxability on certification courses by employees


  • Contents

Dear Experts,

A Software company reimburses certification course done by the employees of the company through online from the institute located in USA in non taxable territory. After completion of the Course, company will reimburse to expenditure inccured to get that certificate and does it attract RCM ? if so, can company avail ITC on such RCM ? Does amounts to import of service ?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 6-10-2017
By:- KASTURI SETHI

Replies to all queries is "YES". Comprehensive reply on this issue has been given by Sh.Ranganathan Sir in this forum a few days back.


2 Dated: 7-10-2017
By:- Himansu Sekhar

Normally reimbursement to employees do not attract gst. But recently clarifications issued by board through FAQ which opined that tax on RCM applicable. Ambiguity persists.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates