As per Para 1 of SCHEDULE III of the CGST Act 2017, Services provided by an EMPLOYEE to his EMPLOYER in relation to Employment is neither a Supply of Goods nor a Supply of Services.
No, GST is not applicable on Salary as the name suggest GST is Goods and Service Tax and therefore salary is not the part of it. To learn more about GST and to get your GST registration done please visit our website: https://afleo.com/gst-registration