Question28: Treatment interest paid to partners under GST Regime and Tax liability on interest payable or paid or payable.
GST liability on Staff Welfare expenses
GST Liability on office conveyance maintained
GST liability on postal expenses

Answer Point wise reply is as follows:
1. The interest paid on advance and deposit are exempted vide S no. 27 of Notification No. 12/2017 Central Tax (Rate).
But the interest paid to the partner is not covered under above head, as it is distribution of profit. So it should be exempted.
2. The expenses are taxable on the basis of taxability of supplier and not on the basis of whether it is for staff welfare or production etc. So if the supplier is registered he will charge tax, otherwise the RCM under section 9(4) will be applicable as effective on that date.
3. Same as point (2)
4. GST liability on postal expense are to be taxed by Postal Department. So there is no question of Reverse charge. (Reply dt. 25/4/2018)