https://www.taxtmi.com/caselaws?id=305906 Amounts recovered from employees for shortfall in notice period or for resigning during probation are not taxable under GST when they arise from the employment relationship. The AAR held that GST under section 9 applies only where there is a supply within section 7, and that employee services in the course of employment are excluded from supply by Schedule III. The recovery was treated as part of the employment contract, not as separate consideration for an independent supply of goods or services. GST was therefore held not payable on the forfeited or recovered amount. en-us Tue, 17 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305906 Amounts recovered from employees for shortfall in notice period or for resigning during probation are not taxable under GST when they arise from the employment relationship. The AAR held that GST under section 9 applies only where there is a supply within section 7, and that employee services in the course of employment are excluded from supply by Schedule III. The recovery was treated as part of the employment contract, not as separate consideration for an independent supply of goods or services. GST was therefore held not payable on the forfeited or recovered amount. Case-Laws GST Tue, 17 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305906