There is a probability that for following employee welfare measure company require to pay GST under reverse charge.
- Bus/Car Pickup
- Company/ Leased Car
- Canteen/Meals
- Uniforms
- Mobile and Landline connection
- Residential accommodation
- Concessional loans to employee
- Travel food recovery
- Guest house- Meal recovery
- Gym allowances
- Loss of pay – Excess leaves/ Medical Leaves
- Asset recovery on loss viz Desk key, ID card
- Higher Education – Not meeting the milestones
- Bonus recovery- Esp joining bonus for not serving the notice period
- Referral fees recoveries
- Other Statutory recoveries
- Meal Card- to the extent of excess utilized as compared to the number of days in the month served
- Health care facilities
- Long term service incentives viz Gift Card – Upto 50,000 would be exempt