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Amount Recovered From Employees, Goods and Services Tax - GST

Issue Id: - 113454
Dated: 5-3-2018
By:- tasvir sharma
Amount Recovered From Employees

  • Contents

Hi Experts,

we are manufacturer,

No GST charged by the company on account of telephone recovery made from employees

GST Applicable on it or Not.


Tasvir Sharma

Posts / Replies

Showing Replies 1 to 6 of 6 Records

1 Dated: 5-3-2018
By:- Rajagopalan Ranganathan


The telephone Service Supplier would have charged gst on the supply of the service. Therefore you will collect the entire amount including gst charged by the service supplier. Therefore if you charge gst again you have to deposit the same into Government Account which will amount charging gst for the second time on the same service supplied which, in my opinion, is not permissible under law.

2 Dated: 5-3-2018

FAQ dated 31.3.17

Q23. Are there any activities which are treated as neither a supply of goods nor a supply of services?

Ans. Yes. Schedule-III of the model GST law lists certain activities such as (i) services by an employee to the employer in the course of or in relation to his employment, (ii) services by any Court or Tribunal established under any law, (iii) functions performed by members of Parliament, State Legislatures, members of the local authorities, Constitutional functionaries (iv) services of funeral, burial, crematorium or mortuary and (v) sale of land and (vi), actionable claims other than lottery, betting and gambling shall be treated neither a supply of goods or supply of services.

3 Dated: 5-3-2018
By:- Ganeshan Kalyani

Please clarify your query further.

4 Dated: 6-3-2018

Yesterday I posted extract of FAQ as additional knowledge. I agree with the views of Sh.Ranganathan, Sir.

There cannot be double taxation.

5 Dated: 7-3-2018

Amount recovered from Employees for Mobile use signifies the usage of Mobile by employee for his personal purposes. Company is not eligible for ITC as per Section 17(5) of CGST Act, as these services are for personal consumption and not to be used in furtherance of business.

If ITC is availed and afterwards GST is collected from Employees, the same is to be deposited as is treated as Supply.

6 Dated: 8-3-2018
By:- Ganeshan Kalyani

GST is applicable as it is supply.


Old Query - New Comments are closed.

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