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    <title>2022 (1) TMI 903 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The court held that GST is not payable on recoveries made from employees towards providing parental insurance as it does not amount to supply under the CGST Act. Similarly, GST is not payable on notice pay recoveries made from employees for not serving the full notice period as such recoveries are considered compensation for breach of employment contract and not a taxable service under GST laws. The rulings in similar cases supported these conclusions, emphasizing that these recoveries do not constitute supply under GST laws.</description>
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    <pubDate>Wed, 19 Jan 2022 00:00:00 +0530</pubDate>
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      <description>The court held that GST is not payable on recoveries made from employees towards providing parental insurance as it does not amount to supply under the CGST Act. Similarly, GST is not payable on notice pay recoveries made from employees for not serving the full notice period as such recoveries are considered compensation for breach of employment contract and not a taxable service under GST laws. The rulings in similar cases supported these conclusions, emphasizing that these recoveries do not constitute supply under GST laws.</description>
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      <pubDate>Wed, 19 Jan 2022 00:00:00 +0530</pubDate>
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