As per Para 1 of SCHEDULE III of the CGST Act 2017, Services provided by an EMPLOYEE to his EMPLOYER is neither treated as Supply of Goods or Supply of Services.
Hence no GST is payable on Salary or Wages.
Shivam RC
(Student)
(23683 Points)
Replied 05 December 2019
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 06 December 2019
Ashwin Kumar
(1234 Points)
Replied 07 December 2019
There is a lot of difference between Service charge and wages. Service charge attracts gst whereas Wages does not
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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