Levy of GST - recoveries made from the employees towards ...
GST Not Applicable on Employee Notice Pay Deductions: No Supply u/s 7(1A) of CGST Act 2017.
January 22, 2022
Case Laws GST AAR
Levy of GST - recoveries made from the employees towards providing parental insurance - It may be concluded that, recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual agreement / appointment letter does not amount to supply and therefore as per Section 7 (1A) of the CGST Act, 2017, the provisions of Schedule II does not come into play - AAR
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