gst: Exit without serving notice period to attract 18% GST

NEW DELHI: The Gujarat Authority of Advance Ruling has held that an worker exiting an organization without finishing notice period could be liable to pay 18% items and companies tax on restoration of pay during notice period.

“We maintain that the applicant is liable to pay GST at 18% underneath the entry of companies not elsewhere labeled, on restoration of notice pay from the workers who’re leaving the corporate without finishing the notice period as specified within the appointment letter issued as per the contract entered between them,” the authority mentioned in an order.

The ruling was issued in a case involving Amneal Prescription drugs, a 100% export oriented unit (EOU) engaged within the manufacturing of prescription drugs merchandise primarily based out of Ahmedabad. One of many staff had sought an advance ruling on the difficulty. The notice period in query was three months.

The authority has held that restoration of quantity from an worker for breach in serving the stipulated notice period would qualify as “tolerating an act” on the a part of the employer and could be liable to GST.

The authority has additionally held that the mentioned transaction wouldn’t be lined underneath the exemption supplied to employer-employee relationship underneath the GST Act.

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