GST payable on Notice Pay by an employee to Employer

In re Bharat Oman Refineries Limited (GST AAR Madhya Pradesh) GST is applicable on payment of notice pay recovery, medical insurance policy and telephone charges from an employees The AAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling Order No. 02/2021 dated June 7, 2021] held that, GST is applicable on payment of notice pay by an employee to employer in lieu of notice period and telephone charges, Group Medical Insurance Policy (Policy) recovered from employees and free of cost canteen facility provided to employees. Further, Input Tax Credit (ITC) is not...