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.
There is a lot of difference between Service charge and wages. Service charge attracts gst whereas Wages does not
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
