Non GST Supply
This query is : Open
20 August 2017
Do we have to show all non GST supply (Salaries, Electricity , etc.) in GST Return?
20 August 2017
Electricity, Diesel, Petrol and Alcohol are some examples of Non GST supplies. Therefore these will be shown by you as your inward Non GST supply if you are availing these supplies.
Payment made for service / employment during course of employer employee relationship is specifically excluded as a supply in GST Acts along with funeral and burial and services provided by local bodies. Therefore although these are Non GST they are not in the definition of supply. Therefore if you are paying an employee of yours salary then I do not think you should mention it in your list of inward supplies. However, there are certain circumstances where you may be paying salary or wages but indirectly through contractor. Even though you may be deemed to be principal employer for EPF and ESIC there is no employer employee relation between you and the employee employed by contractor. This is a taxable supply of manpower services and either your contractor should be registered or you pay for the inward supply if he is unregistered. Classical example is Security Guards. These salaries will be under your inward supply and it would be at the tax rate specified for the service of man power supply. Under service tax regime this service was having partial or full RCM to certain categories of payers. Now this is under RCM only if sourced from URD.
Payment made for service / employment during course of employer employee relationship is specifically excluded as a supply in GST Acts along with funeral and burial and services provided by local bodies. Therefore although these are Non GST they are not in the definition of supply. Therefore if you are paying an employee of yours salary then I do not think you should mention it in your list of inward supplies. However, there are certain circumstances where you may be paying salary or wages but indirectly through contractor. Even though you may be deemed to be principal employer for EPF and ESIC there is no employer employee relation between you and the employee employed by contractor. This is a taxable supply of manpower services and either your contractor should be registered or you pay for the inward supply if he is unregistered. Classical example is Security Guards. These salaries will be under your inward supply and it would be at the tax rate specified for the service of man power supply. Under service tax regime this service was having partial or full RCM to certain categories of payers. Now this is under RCM only if sourced from URD.
20 August 2017
Thank You Sunil
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