Employees benefit

No it is not supply as per GST acte

I think gifts to employees exceeding 50k is subject to GST

Gifts upto a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST. However, gifts of value more than Rs 50,000/- made without consideration are subject to GST, when made in the course or furtherance of business. But in this case whether it is for furtherance of business??

since relation ship is employee employer

in my opinion

gift is part of salary and not covered under supply under gst