HAI
CAN ANYONE TELL ME WHTHER GST TO BE LEVIED BY EMPLOYER ON EMPLOYEE FOR NOTICE PAY RECOVERY?
PLS REPLY...URGENT.
THE FOLLOWING LINES ARE STATED BY EMPLOYER(FOR GST APPLICABILITY).BUT I DOUBT ABOUT THIS.
“Please note that though the services by an employee to the employer in the course of or in relation to his employment is outside the purview of GST but the transaction of notice pay recovery is not in the nature of services provided by employee to employer in the course of his employment.
Further, note that as per schedule II, clause (e) of CGST Act, “Agreeing to the obligation to refrain from an act, or to refrain from an act, or to tolerate an act or a situation” are to be treated as supply of services.”
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