TMI BlogServices provided to employeesX X X X Extracts X X X X X X X X Extracts X X X X ..... Services provided to employees X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .." neither as a supply of goods or services and not vice-versa.
Reply By Ganeshan Kalyani:
The Reply:
Refer issue id: 114956 X X X X Extracts X X X X X X X X Extracts X X X X
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