Applicability of GST

if any perquisites provided free by by Employer to his employee in terms of of contractual agreement (CTC) shall not be liable to GST. .(Free uniforms)

As per Para 2 Of schedule I , gift to employee upto 50 thousand is exempted , but as per your query Above I don't think it's cover under Gift.

On 50% subsidised rate for shoes & for additional uniform for which employer has charged from employee do attracts GST.

Sir, Thank you very much for the reply.

Further, value on which GST is payable is open market value as employee is a related party..