AAR: 18% GST applicable on recovery of Notice Pay from employees exiting company

Gujarat AAR holds that applicant is liable to pay 18% GST under the entry of “services not elsewhere classified”, on recovery of Notice Pay from employees leaving the company without completing notice period as per Appointment Letter; Perusing Clause 5 (e) to Schedule II of CGST Act, notes that acceptance of offer letter for employment reflects that employee not only has understood the intent on the part of the employer in prescribing this exit condition viz. fa...