GST on employer employee relation



GST is applicable on Supplies of goods and services. The scope of the term supplies has been defined in Section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act) which primarily includes transactions made for a consideration. However, in cases referred in Schedule I to the CGST Act, transactions are treated as supplies even if the consideration is absent which includes supplies between related persons when such supplies are made in the course or furtherance of business. In th
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