GST applicability for Provided fund refund received from MD (which is contributed by company

We are Japan based MNC

Managing Director - he is a Japanese (Foreigner) who was worked in this company 19 years for the period from  2000 to 2019.

Provident fund not part of his CTC but company has remitted  both employee and employer contribution for statutory requirement.

When he was retire from this company in 2019 company Provident fund  refund received by company via from his account.

For this PF refund GST applicable or not.

Please clarify .

Thanking you

Saravanan