(2) In the case of an assistant, a particular person receives salary and other benefits according to B AG`s policy. However, in order to avoid migration difficulties (under various labour laws) and to maintain the continuity of employment benefits, the entire salary of the employee is processed and paid by A Ltd. The costs associated with B Ltd are recovered by A Ltd. If this perception can be imposed, is that the purpose of this section? 4. Appendix III of the CGST Act, 2017, provides that services provided by a worker to the employer as part of or as part of his or her employment are not considered supplies or services. Is it therefore possible to say that a worker who was appointed to B Ltd provided only placement services to B Ltd and is therefore covered by the above listing? The format of the assistant`s letter should be very clear with the downtime. It is preferable to keep the assistant allowance separate without including it in the CLC. You can pay it separately or you can pay with the salary each month or on the coupon, because sometimes know how many days/month/years he/she will be there on the assistant. In the format of the assistant letter, it should be made clear that a letter of application for deed can only be made if the named person has given consent. „7. We can come to the same conclusion if we look at this from a different perspective. The legislation has kept delegated services outside the scope of the services tax.
This applies not only to the relevant period, but also currently under the new negative list tax regime after 2012. Whether such a benefit is provided by a worker to an employer or to a large number, as in the case of a joint job, the tax treatment of the wages earned by the worker cannot change. We support this conclusion in a circular issued by the Board of Directors of 27.7.2012 concerning cases of common employment. Although a final circular does not appear to have been published to date, we fully agree with the reasons mentioned in this circular. 7.2 Otherwise, employers` companies have already reached an agreement to hire workers on a common basis and are willing to share the cost of labour by dividing them among themselves so that each employer bears only its share of the costs, indicating that there has been no intention between employers` enterprises to use each other.