Gifts by employer to employee

I think taxable if more than 50k

Less than 50k Gift by employer to employee will not treated as supply Goods or Services or both as per schedule I of CGST act 2017

It is being reported that gifts and perquisites supplied by companies to
their employees will be taxed in 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.