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

[RameshBabu Kari]

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

[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.

[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.