Employer and employee under GST

Employer and employee under GST When a person enters into a contractual agreement with other person (which may be body corporate/ firm/ Individual/ etc) to perform or work as per the directions issued by the other person, the person who is performing the activities gets remuneration in consideration & it can be considered that he is in employment of the other person & this relationship is called employer employee relationship. From the above it can be concluded that to establish employer employee relationship there should be- 1. Employers (who provide the employment & pay salary to employees). 2. Employee (who works as per the directions/instructions of the employer). 3. Contractual agreement between the employer and employee GST taxability in case of employer employee relationship- In Schedule III (Sec 7 CGST Act,2017) activities shall not be treated as either supply of goods or supply or services. Activities mentioned in Schedule III are out of ambit of CGST Act,201...