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GST on Notice pay received from employees

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The employees who leave the company without completing the notice period as per appointment letter, we have being recovering the notice pay.

Is it applicable GST, kindly share yours views.
Replies (3)
As per Advance Ruling No. GUJ/GAAR/R/51/2020, dated July 30, 2020, Employer is eligible for collection of GST on notice pay recovered @ 18%....
GST at the rate of 18% is applicable on recovery of notice pay from the employees who leave the company without completing the notice period as per the appointment letter.
Thank you sirs


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