Gst on emplyoee gift by emploer value exceeding 50000/- in F. Y

we are given gold coin to our 15 No. employees each worth Rs. 60000/-
as Gift. In F.Y.22-23

Can this is a treated a supply.

can we payable Gst, on which value
which rate.

can we avail Gst input on purchases
of Gold coin.

please Guide us