GST on employer and employee

as per explanation to section 15 of CGST Act employer and employee are related parties.
According to Schedule I of CGST Act any supply made to related parties , even is without consideration is liable to GST.
whether all the services provided by the employer to employee are liable to GST.

for example ,
free supply of food, parking facility, usage of assets, vehicles etc.
and if yes, who is liable to pay GST is