GST on facility provided to Ex-Employee

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Raj Thakkar

Raj Thakkar (Querist)
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20 July 2024 Whether gst will be leviable on charges received from ex employee for swimming pool facility?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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21 July 2024 Charges levied for any facility/supply of service is subject to GST.

Raj Thakkar

Raj Thakkar (Querist)
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22 July 2024 Thank you for your reply sir. My doubt is due to following two reason:
1. This swimming pool facility is provided by an organisation in it's housing colony. Normally facility is availed by employee of the organisation by paying nominal charges. Due to Employer- Employee relationship the said transaction is not subject to GST.
2. Here, in this case Ex-Employees (Retired) are availing this service by paying nominal charges where there is no employer- employee relationship.
Please guide whether this transaction is subject to GST or not?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 July 2024 The relation ship is over when you say ex employee.
The facility is availed by paying some charges, so GST is applicable.

Raj Thakkar

Raj Thakkar (Querist)
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22 July 2024 Thank you so much sir for the quick response. Can you please help me with the gst rate/sac code applicable for the same? Further, please share reference link for any case law related to facility provided to ex employee. (Actually I tried to search it on internet but the results are showing for provisions related to employees only).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 July 2024 There is no special category for ex-employee. It is either employee or not.
GST rate would be 18%.

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