TMI BlogServices supplied to employeesX X X X Extracts X X X X X X X X Extracts X X X X ..... XYZ Pvt. Ltd. is owning motor cars and the same are used by the employees for their personal as well as for official use. Is XYZ required to pay GST on it towards service provided to employees? - Reply By Amit Agrawal - The Reply = Any perquisites provided by the employer to its employees in terms of contractual agreement entered into between the employer and the employee are in lieu of the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices provided by employee to the employer in relation to his employment and same is not subject to GST. Kindly refer to Serial No. 5 of Circular No. 172/04/2022-GST dated the 6th July, 2022 . These are ex facie views of mine, the same should not be construed as professional advice / suggestion. - Reply By Padmanathan Kollengode - The Reply = Agree with Ld. Amit Ji. Primarily, it will d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epend upon the terms of the employment contract and perquisites will be covered under Sch III. Apart from the circular quoted, pls refer to Tata Motors AAR and few other AARs subsequent holding that bus facility provided to employee even at concessional rate is not supply. - Reply By Shilpi Jain - The Reply = These cars maybe given to them as part of the company policy being part of their CTC. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t considering that the company has paid GST on purchase of the car (which it is not eligible to take credit), in light of the clarification given by the CBIC, this should not be liable to GST. - Services supplied to employees - Query Started By: - Kaustubh Karandikar Dated:- 24-5-2023 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ert, personal opinion Tax Management India - taxmanagementindia - 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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