Q.164 If a company is in business of providing training services and provides gift to employees in nature of awards. Can GST Input be availed on such purchase of items ?

Ans. Under Schedule I, gifts up to INR 50,000/- per year by an employer to his employee are outside the ambit of GST. Moreover, gifts of exceeding INR 50,000 made without consideration are taxable under GST. 

Q. 163 what is inverted duty structure ?

Ans. Inverted duty structure is the situation when the rate of tax on inward supply is more than the rate of tax on outward supplies. For example Procurement of raw material @ 18% GST, however, the GST rate on final outward supply is 5%, this type of case will fall under an inverted duty structure.

Q. 162 A Dental doctor running a clinic.a doctor purchase of medicines for dental treatment purpose used. Question: 1.A doctor purchase of medicines used to patients taxable or exempted in gst act. 2.health services exempted doctor purchase of medicines on doctor name or clinic name is correct procedure ?

Ans. GST is levied on the purchase of medicines; it is not exempt even if medicines are purchased by the doctors or hospitals. Services by way of health care services provided by clinical establishments are covered under exemption notification. However, cosmetic and dental beautification services are taxable under GST.