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.
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GST on wages
Yes as per Schedule III , wages or salary is neither a supply of goods nor supply of services
There is a lot of difference between Service charge and wages. Service charge attracts gst whereas Wages does not
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