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Perquisites paid to contract consultant

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(Querist)
28 October 2022 I would like to know how the perquisite viz; Housing Vehicle should be treated by the consultant who is the recipient, in as much as by the Client the paymaster. Ramifications of GST too preferably, as to whether the contract of the consultant falls under Circular 172 of GST.
Thanks
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
28 October 2022 Income tax applicable on such perks.

Any perquisites provided by the employer to its employees in respect of contractual agreement between them would not be subjected to GST this has been clarified vide Circular No. 172/04/2022-GST dated 6th July 2022.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 October 2022 The exemption would not be available if the relationship is Consultant & client..
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