Regarding gst

Dear Sir,

Where it is part of agreement to provide such bonus, it could be construed as part of security service provided. GST would be leviable, and accordingly TDS provisions would apply. 

Where it is only a cash payment made directly to such persons (not part of agreement with ABC), bill need not be given by ABC, and GST and TDS would not apply. 

Also, from 1st January 2019 - Security personnel services are liable under RCM, please refer notification 29/2018-CT(R) dated 31-12-2018.

Originally posted by : CA Akshay Hiregange
	Dear Sir,   Where it is part of agreement to provide such bonus, it could be construed as part of security service provided. GST would be leviable, and accordingly TDS provisions would apply.  Where it is only a cash payment made directly to such persons (not part of agreement with ABC), bill need not be given by ABC, and GST and TDS would not apply.  Also, from 1st January 2019 - Security personnel services are liable under RCM, please refer notification 29/2018-CT(R) dated 31-12-2018.

Sir Is Gst will be applicable on bonus ?  Employee Employer relationship .

Tds will be also applicable on Bonus under income tax ?

Dear Rajiv,

Employer (ABC) - Employee (security) - Bonus given by employer to employee in course of employment, will not be liable to GST. Refer Schedule III CGST Act.

TDS in my opinion would be liable even of the Bonus value, although hope Direct Tax expert would respond if any variations in my answer.

Thanks Mr. Sanjiv

Originally posted by : CA Akshay Hiregange
	Dear Rajiv, Employer (ABC) - Employee (security) - Bonus given by employer to employee in course of employment, will not be liable to GST. Refer Schedule III CGST Act. TDS in my opinion would be liable even of the Bonus value, although hope Direct Tax expert would respond if any variations in my answer. Thanks Mr. Sanjiv

THAN SIR WHAT IS YOUR OPINION REGARDING GST ON THIS BILL 14000

APPLICABLE OR NOT ADDED BY ABC SECURITY   ?

Rajiv please refer my first reply to your query. 

Where bonus given by you(3rd party) and not the security agency(employer), then we cannot apply employer employee concept.