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Liability to pay gst on perquisites received us 194 of income tax act

This query is : Resolved 

06 October 2023 where dealer received gold as a perquisite for achieving target sales & tds is deducted us 194R. Does dealer is liable to pay gst on this as it is received in the course of business ?

07 October 2023 Target-based incentives to attract 18% GST.

07 October 2023 Actually Tax on Tax will not come, if any delaer received any kindl of gift which value more than Rs.20,000/- per anum TDS as per 194 R will be deducted and no GST implications will not apply.






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