关于商品及服务税（GST）相关问题的澄清 | 第 172/04/2022-GST 号通告

GST理事会收到各行业提交的多项陈述，要求就各类GST问题进行澄清，以减少诉讼并简化业务运营。根据第47次GST理事会会议的建议，印度中央间接税与关税委员会（CBIC）已于2022年7月6日发布第172/04/2022-GST号通函，对GST相关问题进行了澄清。

GST理事会发布的澄清事项清单如下：

1. 关于《CGST法案》第17(5)条相关问题的澄清

问题1：

• 《CGST法案》第17(5)条列出了一系列不得抵扣进项税额（ITC）的投入、投入服务和资本货物。
• 根据第17(5)(b)条，以下项目不得抵扣ITC：

(i) 食品和饮料、户外餐饮、美容护理、健康服务、整容和整形手术，以及机动车辆、船舶或飞机的租赁、租用或雇佣。

(ii) 俱乐部、健康和健身中心的会员资格。

(iii) 为员工度假（如休假或回乡探亲福利）提供的差旅福利：

• 第17(5)(iii)条后附有以下但书：

“但书规定，如果雇主根据现行法律有义务向员工提供此类货物或服务（或两者兼有），则可就此类货物或服务抵扣进项税额。”

• 目前，业界要求澄清该但书是仅适用于(b)款第(iii)项，还是适用于整个(b)款。

说明：

• 该但书是通过2018年《中央商品及服务税（修正案）法》插入到《CGST法案》第17(5)(b)(iii)条之后的，并于2019年2月1日起生效。
• 此次修订是根据第28次GST理事会会议的建议作出的，当时增加该条款的意图如下：

“扩大进项税额抵扣的范围，使其适用于雇主根据现行法律有义务向员工提供的货物或服务。”

• 因此，该但书适用于《CGST法案》第17(5)(b)条的全部内容。

问题2：

• 根据《CGST法案》第17(5)(b)(i)条，以下项目不得抵扣ITC：

“(i) 食品和饮料、户外餐饮、美容护理、健康服务、整容和整形手术，机动车辆、船舶或飞机的租赁、租用或雇佣（(a)款或(aa)款所指的除外，除非用于其中规定的用途），以及人寿保险和健康保险：”

• 业界要求澄清：ITC抵扣限制是仅限于“机动车辆的租赁、租用或雇佣”，还是上述条款禁止任何类型的租赁抵扣？

Clarification:

• 现明确，第17(5)(b)(i)条中提到的“租赁”仅指机动车辆、船舶和飞机的租赁，不涉及其他任何项目的租赁。
• 因此，除机动车辆、船舶和飞机的租赁外，其他租赁业务不禁止抵扣ITC。

2. GST on perquisites provided by the employer to the employees as per contractual agreement.

Issue

• Whether various perquisites provided by the employer to its employees in terms of the contractual agreement entered into between the employer and the employee liable for GST?

说明：

• As per Schedule III to the CGST Act, services provided by an employee to the employer in the course of his employment are neither considered as supply of goods nor supply of services. 
• Therefore, GST is not applicable on services rendered by employees to employer-provided they are in the course of or in relation to employment.
• Accordingly, any perquisites provided by the employer to its employees in terms of the contractual agreement are in lieu of the services provided by the employee to the employer in relation to his employment. 
• Therefore, such perquisites are not liable to GST as the same are provided for services rendered in course of employment.

3. Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities

Issue 1: Whether the amount available in the electronic credit ledger can be used for making payment of any tax under the GST Laws

Clarification

• As per Section 49(4) of CGST Act, the amount available in the electronic credit ledger of CGST can be utilized for payment of output CGST or IGST Liability subject to order of utilization as given under Section 49B of CGST Act.
• As per Section 2(82) of CGST Act, output tax is a tax chargeable on the taxable supply of goods or services or both but excludes tax payable on the reverse charge mechanism.
• Therefore, Department has clarified that any payment towards output tax, whether self-assessed in the return or payable as per proceeding under GST law, can be made by utilization of the balance available in the electronic credit ledger.
• Further, the balance in the electronic credit ledger cannot be used for making payment of GST under RCM.

Issue 2: Whether the amount available in the electronic credit ledger can be used for making payment of any liability other than tax under the GST Laws?

说明：

• As per section 49(4), the electronic credit ledger can be used for making payment of output tax only. 
• It cannot be used for making payment of any interest, penalty, fees, or any other amount payable under the said acts.
• Similarly, electronic credit ledger cannot be used for payment of erroneous refund sanctioned to the taxpayer, where such refund was sanctioned in cash.

Issue 3: Whether the amount available in the electronic cash ledger can be used for making payment of any liability under the GST Laws?

说明：

• As per Section 49(3) of the CGST Act, the amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees, or any other amount payable under the provisions of the GST Laws.

Utilization