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Reverse Charge, Goods and Services Tax - GST

Issue Id: - 116489
Dated: 17-6-2020
By:- Kaustubh Karandikar
Reverse Charge

  • Contents

MR. XYZ is on the pay roll of PQR Ltd. (India). He has been deputed to work in Singapore and his salary is transferred from Indian Bank of PQR to the Singapore bank of XYZ and gets converted in to US$ in XYZ’s bank account in Singapore. Is PQR liable to pay GST on it under reverse charge?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 17-6-2020
By:- Rajagopalan Ranganathan


If the relationship between XYZ and PQR Ltd is relationship between employer and employee then according to Sl. No.1 of Schedule III of CGST Act, 2017 then such ACTIVITIES OR TRANSACTIONS SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES and hence no gst is payable.

2 Dated: 19-6-2020

I endorse the views of Shri Rajagopalan sir

3 Dated: 27-6-2020
By:- Tanisha Kulkarni

GST is applicable only in case of supply of goods or services. Here the relationship between Mr. XYZ and PQR Ltd is of employee-employer, hence as per GST law this is neither a service nor goods are supplied. So GST will not be payable in this case


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