Held - There is no consideration within the meaning of Sec.2(31)(b) of the CGST Act, 2017 flowing from an act of forbearance in as much as there is no breach of contract, as a question of any consideration for forbearance would arise in case of breach of contract.

It may be concluded that, recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual .....

Held - Since the provision of canteen facility by the applicant to its employees is not a transaction made in the course or furtherance of business, and since in terms of Section 7 of the CGST Act, 2017, for a transaction to qualify as supply, it should essentially be made in the course or furtherance of business, we find that the canteen services provided by the applicant to its employees cannot be considered as a “supply” under the relev.....

Held - The Applicant is just paying the insurance premium amount to the insurance company and recovering the premium amount from its employees. Therefore, activity of recovery of the cost of insurance premium cannot be treated as an activity done in the course of business or for the furtherance of business.

From the above, we find that the activity undertaken by the applicant like providing of mediclaim policy for the employees and their.....

Held - Services by an employee to the employer in the course of or in relation to his employment have been placed out of the purview of GST. In present case also the said compensation which accrues to the employer is in relation to the services provided by the employee. Such compensation is related to the services not provided by him to the employer during the course of employment. In other words, the employer is being compensated for the empl.....

Held - There can be no dispute about this fact that the applicant as employer is tolerating the act or situation whereby the employee is not giving the notice for the agreed period of 30 days before leaving the service of the applicant-company. Thus, by relieving an employee without notice period or by accepting a shorter notice period, the applicant is tolerating an act or a situation created by such action of the employee, and therefore, it .....

Held - The optional Transport Facility for employees with no equivalent provisioning for non-opting employees, is exclusive of the contractual obligation of the employer under the contract for employment. It's been provided to suit his business requirements and is in furtherance to his business. The same would be taxable under relevant provisions of the CGST and HGST Acts.

We find that a gift of the value of ₹ 50,000/- given by the emp.....