GST ON amount of recovered for non serving notice period.

As per Schedule III PARA 5 CLAUSE (e)
Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation or do an act,
eg.penalty on early termination of rental agreement or lease agreement...

GST IS payable

Similary,
Amount recovered from employee for not serving notice period (eg 2 Month or 3 Month as agreed ) on resigning the job...

Whether it is liable for GST..

If yes then who will be liable to pay (Since employee will be unregistered person).