Employee Services Not Liable to GST

Employee Services Not Liable to GST under Model GST Act, 2016

CA Ankit Gulgulia (Jain) | ankitgulgulia@gmail.com

9.Taxable person

(1) Taxable Person means a person who carries on any business at any place in India/State of ____ and who is registered or required to be registered under Schedule III of this Act for payment of tax.

(2) The Central or a State Government may, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

(3) The Central Government, a State Government or any local authority shall be regarded as a taxable person in respect of activities or transactions in which they are engaged as public authorities other than the activities or transactions which may be exempted,   by   notification,   by   the  Central   or  a   State  Government,   on   the recommendation of the Council.

(4) Any person who provides services as an employee to his employerin the course of, or in relation to his employment, or by any other legal ties creating the relationship of employer and employee as regards working conditions, remunerations and employer’s liability,shall not be considered as a taxable person.

Source:- Sub-Committee II Report

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