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gift to employee?

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whether gst is applicable on gift to employee in cash or kind?
Replies (5)
Gifts from an employer to her/ his employee worth up to Rs 50,000 during a year are exempt from the GST 
plz provide reference link for complete detail in gst law or section in which is mentioned
https://timesofindia.indiatimes.com/business/india-business/gst-gifts-from-employer-up-to-rs-50000-exempt/articleshow/59528844.cms
copy the link
thank you sir


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