9911796707
TMI BlogRaising of GST Tax Invoice for sharing of Canteen expensesX X X X Extracts X X X X X X X X Extracts X X X X ..... Raising of GST Tax Invoice for sharing of Canteen expenses X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of canteen where food supplier bring his food and serves to employees. Food supplier raises the Invoice with GST for which we did not take any GST credit because of impact of Sec 17 (5) of CGST Act. We are having on roll employees as well as workers hired from Manpower contractor. We recover the food expenses from on roll employees by deducting from their salary on concessional rates. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We recover the food expenses from Manpower contractor bills by deducting their dues on concessional rates for workers hired from Manpower contractor. We did not give any GST impact while we recover these food cost. Hereby I request you all to please give your respective opinions over following queries:-- 1. As a industry practice, we notice many GST registered dealers issuing Tax Invoices with G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST to manpower contractor for sharing food expenses with them and also taking GST credit in terms of proviso to section 17 (5) of CGSt Act for same amount (in light of providing same service of canteen/food supplies). Our food supplier charged 18% of GST vide SAC 996333. Whether this practice of issuing Invoice and taking GST credit is correct. 2. In same way, whether we can issue combined invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to employees and charge GST and also can take GST credit of GST levied by Food supplier. 3. In the same way, we are recovering "Transportation expenses" on concessional rates from employees and deducting the same from their salaries. Whether we need to issue GST Tax invoice for this and adjust the GST liability with the GST credit on supplies of conveyances. Would request all to ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase give your valuable opinion. Thanks in anticipation of having respective opinions. Regards! Shrey Khanna Reply By Alkesh Jani: The Reply: Sir, In this regards, my views, query wise is as follows:- 1. If the food and beverages, which are specifically mentioned for non-availment of ITC, but condition is mentioned that ITC is available if supplied under same category, this is to avoid perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal consumption of goods and /or services. However, a doubt can be raised regarding "fixed establishment". The person providing services under HSN 996333, should have registered place other than place where such services are supplied. The GST charges are appropriate. ITC is not available. 2. In this scenario, first it should be noted that employee and employer are related person in terms of Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation given at Section 15 (5) of CGST Act, 2017. The valuation in terms of Rule 28 of CGST Rules, 2017. Section 15 (3)(b)(i) is applicable only Invoice is linked to relevant Invoice. Our experts may correct me if mistaken. Thanks Reply By YAGAY and SUN: The Reply: You may raise Invoice on the actual subsidized amount which are being recovered from your employees to pay the GST on such deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. Reply By CABIJENDERKUMAR BANSAL: The Reply: Thank you for the opinions. Dear (Yagay & San). As you are also having same opinion that we need to raise the Invoice of GST to employees and Manpower contractor, please also give your expert opinion over whether we may take GST credit for Inward Supplies of Food. As we are thinking that if we charge 5 % GST from employees and Manpower contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actor then we can not avail GSt credit and if we charge 18 % GST then we may avail GSt credit for inward Supply as per SAC chapter heading 9963. Thanks in anticipation of having respective opinions. Regards! Shrey Khanna Reply By Ganeshan Kalyani: The Reply: GST is payable on the amount recovered from the employee . Reply By Yatin Bhopi: The Reply: Sir, We have factory and our Canteen is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... run by canteen service provider who charged GST on his bill approx. ₹ 10 lac per month. We are not availing ITC on said amount. we recover nominal charges from employees (Rs 100/month) which comes approx. 30000/ to 32000/- per month through salary.
Whether we need to raise invoice and pay GST on recoveries from employees? X X X X Extracts X X X X X X X X Extracts X X X X
|
