GST on transfer of liability to related party

We have 100% subsidiary to whom certain employees are being transferred internally. with transfer of employees it's related liabilities such as leave encashment and gratuity will also be transferred. so whether transfer of such liability would attract GST??
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Quick Summary
This discussion concerns whether the transfer of employee-related liabilities, such as leave encashment and gratuity, to a 100% subsidiary company attracts Goods and Services Tax (GST). The question arises when employees are internally transferred along with their associated liabilities. Guidance is sought on applicable accounting guidelines, specifically extracts from ICAI standards.

Not applicable.
Here seperate Accounting guidelines as per ICAI IS APPLICABLE.
Can u tell me guidelines extract?

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