GST on recovery of Notice Pay from employees- No Ruling by AAAR due to difference of Opinion

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat)

Question: Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?”

Answer:

AAAR Member Ms. SEEMA ARORA held that Amneal Pharmaceuticals Private Limited is liable to pay G

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