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Gst in employee and employer relationship

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According to schedule 3 , GST is not levied when there is an employer employee relationship.
But, there is a provison that transaction between employer and employee is taxable only if it is greater than 50,000.
Aren't both contradicting?
Replies (3)
Gift is not given on account of employer and employee relationship whereas salary is given on account of employer and employee relationship.

Thus, both provision are different in my view.

Agree with Amit. But please note, schedule III covers - services by employee to employer only (not vice versa).

That is why there is ambiguity in taxation of recoveries made by employer for services rendered by employer to employee.

 

Gift is not a part of employment contract (CTC)


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