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GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Levy of GST - recoveries made from the employees towards ...

GST

January 22, 2022

Levy of GST - recoveries made from the employees towards providing parental insurance - It may be concluded that, recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual agreement / appointment letter does not amount to supply and therefore as per Section 7 (1A) of the CGST Act, 2017, the provisions of Schedule II does not come into play - AAR

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