https://www.taxtmi.com/caselaws?id=429391 The Haryana AAR ruled that several transactions by the applicant company are outside the scope of GST supply. Notice pay recovery from employees leaving without serving mandatory notice period and surety bond forfeiture from contractual employees not completing minimum contract periods are excluded under Schedule III, not constituting consideration for supply. Subsidized canteen facility recoveries are non-taxable as they fulfill legal obligations under Factory Act, 1948. ID card reissuance charges of Rs. 100 are covered under Schedule III(1) and non-taxable. Liquidated damages for work delays, earnest money forfeiture, security deposit forfeiture, and bank guarantee forfeiture are non-taxable as they represent penalties rather than consideration for services. Written-off unclaimed creditor balances constitute income, not supply, hence outside GST scope. en-us Tue, 18 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429391 The Haryana AAR ruled that several transactions by the applicant company are outside the scope of GST supply. Notice pay recovery from employees leaving without serving mandatory notice period and surety bond forfeiture from contractual employees not completing minimum contract periods are excluded under Schedule III, not constituting consideration for supply. Subsidized canteen facility recoveries are non-taxable as they fulfill legal obligations under Factory Act, 1948. ID card reissuance charges of Rs. 100 are covered under Schedule III(1) and non-taxable. Liquidated damages for work delays, earnest money forfeiture, security deposit forfeiture, and bank guarantee forfeiture are non-taxable as they represent penalties rather than consideration for services. Written-off unclaimed creditor balances constitute income, not supply, hence outside GST scope. Case-Laws GST Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429391