No GST on notice pay, nominal canteen fees

GST

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• Oct 27, 2022
  The Haryana bench of the GST-Authority for Advance Rulings (AAR) has held that transactions with employees entered into by the applicant company — such as recovery of notice pay, recovery of bond or surety amount, deduction from salary of a nominal sum for provision of canteen facilities, and a charge for issue of a duplicate identity card — would not be in the nature of a ‘supply’. Thus, no GST implications would arise.
  

Go!