Negative List Of Supply Non Taxable Supply Exempt Supply In Gst
Negative List of Supply Comments: Services by employees to employer are covered by the negative list of supply but services by employer to employee are not covered by the Negative list. When the employer provides boarding, lodging transportation service, canteen facility, medical facility to the employee, he can be said to have provided service to the employee. Since the employer and employee are covered by the definition of related person, hence if employer charges nothing for provision of such services, the amount is taxable in the hands of the employer....