https://www.taxtmi.com/reply=120119 Recoveries from employees are taxable only if they constitute consideration for a supply; amounts characterized as penalties or compensation for breach of employment (such as notice pay deducted to discourage premature quitting) are not consideration and not subject to GST. Employee services are excluded from supply under the employment exclusion, and the tolerating act entry is taxable only when consideration exists. If no supply exists, place of supply and the IGST versus CGST/SGST question do not arise. en-us Mon, 09 Jun 2025 21:07:41 +0530 Thu, 26 Jun 2025 17:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/reply=120119 Recoveries from employees are taxable only if they constitute consideration for a supply; amounts characterized as penalties or compensation for breach of employment (such as notice pay deducted to discourage premature quitting) are not consideration and not subject to GST. Employee services are excluded from supply under the employment exclusion, and the tolerating act entry is taxable only when consideration exists. If no supply exists, place of supply and the IGST versus CGST/SGST question do not arise. Discussion-Forum GST Mon, 09 Jun 2025 21:07:41 +0530 https://www.taxtmi.com/reply=120119