TMI BlogGST on certain Reimbursement to Employee and Schedule I transactionsX X X X Extracts X X X X X X X X Extracts X X X X ..... The employer is recovering a certain amount from the employee for the following reasons 1. Telephone Exps 2. Notice Pay 3. Canteen Exps 4. Group Medi claim Exps. Please note that in all the above cases the amount incurred by the employer is not added to the salary income of employees. Some people are considering it as schedule 1 transactions and paying GST and Some of them are of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat it will not fall under schedule 1 supply kindly update your views with the latest decided case law if any. - Reply By Shilpi Jain - The Reply = Notice pay not liable - high court decision available in this regard under ST. THE OTHERS - a view can be taken that the amount which the employer pays is only as a reimbursement to the actual supply and there is no actual supply by employer to empl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyee.. there are a couple of advance rulings in this regard Beamst way out could be to make them part of the CTC - Reply By Ganeshan Kalyani - The Reply = Notice pay recovery is in connection with employment agreement where there is employer employee relationship. Gst is not applicable in such case. However, another view is that the employer tolerates an act of employee of not serving the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period. Tolerating an act is taxable under GST. In my view GST is not applicable on notice pay recovery. - GST on certain Reimbursement to Employee and Schedule I transactions - Query Started By: - V Rajalakshmi Dated:- 18-4-2022 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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