https://www.taxtmi.com/caselaws?id=402839 The Authority held that the applicant, an Export Oriented Unit, is liable to pay GST at 18% on the recovery of Notice Pay from employees not completing the notice period, despite arguments based on the Indian Contract Act and precedents. The recovery of Notice Pay was deemed a taxable service under the CGST Act, falling under "services not elsewhere classified," distinguishing it from previous service tax disputes. The ruling emphasized the contractual terms and the transaction nature of Notice Pay, affirming the GST liability in this case. en-us Thu, 30 Jul 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402839 The Authority held that the applicant, an Export Oriented Unit, is liable to pay GST at 18% on the recovery of Notice Pay from employees not completing the notice period, despite arguments based on the Indian Contract Act and precedents. The recovery of Notice Pay was deemed a taxable service under the CGST Act, falling under "services not elsewhere classified," distinguishing it from previous service tax disputes. The ruling emphasized the contractual terms and the transaction nature of Notice Pay, affirming the GST liability in this case. Case-Laws GST Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402839