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GST on GOVt. Teachers

sony (Student Others) (38 Points)

04 July 2017

Do a govt. teacher need to register under gst if his annual salary is 6 lacs+ ??

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4 Replies

satpalmalik.icai@gmail.com (37 Points)
Replied 04 July 2017

No. regd. required

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CA NEERAJ SHARMA (practice) (408 Points)
Replied 04 July 2017

GST is not levied on Employees .

(please read below mention comment )

sony (Student Others) (38 Points)
Replied 04 July 2017

Sir, exemption list means service tax exemption list ryt?? @ neeraj sir

CA NEERAJ SHARMA (practice) (408 Points)
Replied 04 July 2017

NO, please read law as stated under.

please read section -7.

(1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1),–– (a) activities or transactions specified in Schedule III; or (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.

As per Schdule-III
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
1. Services by an employee to the employer in the course of or in relation to his employment.