List of Expenses Debited to Trading and P&L A/C on which GST is applicable

Conveyance Expenses – Radio Taxi like Ola, Uber or other AC Vehicles
Payment to Goods Transport Agency
Travelling in Train by AC or First Class
Job Work/Labour Charges for textile yearn and textile fabrics
Job Work/Labour Charges for diamond, jewellery and precious metal
Job Work/Labour Charges for printing of books, journals
and periodicals
Food & Beverage Expenses (AC & Non AC Restaurant)
Room Rent in a hotel/lodge above Rs. 1,000
Fuel (Furnace Oil/LPG)
Sales Promotion/Business Promotion
Mineral Water
Truck/Tempo Hire Charges
Club & Membership Fee
Advertisement Charges/Hoarding/Magazine/News Papers/Media
AMC Charges
Bank Charges – Service Charges recovered
Broker Fee & Charges
Cancellation Charges
Extended Warranty
House Keeping Charges
Insurance of goods and vehicles
Health Insurance
Payment to Advocates
Loading & Unloading
Training Expenses
Payment to Post Office for Speed Post/Parcel
Postage & Courier Charges
Printing & Stationery (Flex Printing, Board Printing, Notice Printing)
Recruitment Expenses
Commission Paid
Rent paid for commercial use of premises
Rent for godown for commercial purpose
Repairs & Maintenance – Building/Electrical/P&M/ Others
Payment for Sponsorship services
Security Charges
Telephone, Mobile & Internet Charges
Sundry Expenses
Job Work/labour charges for garment processing
Job Work/labour charges – Others
Sitting Fee, Commission or any other payment made to
directors by the company
Audit Fee, Account Writing, Processional Fee (Other than Advocates)
Research & Development Expenses
Food & Beverage Expenses (AC Restaurant)
Wall Paint
Travelling Expenses – International
Amusement Park/Theatre Ticket
Cold Drinks
Repairs & Maintenance Charges if it has not resulted into immovable property
Electric Fittings
Staff Uniform Expenses
Packing Material and Packing Charges
Plant & Machinery/ Furniture & Fixture
Building/ Motor Car
Office Equipment including Computer, Software & Hardware
Free Gifts to Staff (Exempt upto Rs. 50,000 p.a.)
Free Gifts to Staff (Above Rs. 50,000 p.a.)
Diwali/New Year Gifts purchased

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