No GST Applicable on recoveries made from the employees towards providing parental insurance

No GST Applicable on recoveries made from the employees towards providing parental insurance Recently Maharashtra Authority For Advance Ruling in the matter of Syngenta India Limited has ruled out that No GST is Applicable on recoveries made from the employees towards providing parental insurance. As per Authority "The recovery of Parents Health Insurance expenses from employee does not amount to supply of service under the  GST  Laws. Since there is no supply of services there is no question of time and value of the supply. The applicant cannot claim ITC of GST charged by the insurance company." The Authority also answered another important question which was, if any GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period. The Answer to the same was no. Recently in the matter of M/s Emcure Pharmaceuticals Limited, Maharashtra AAR held that GST is not payable on the recoveries made from the employees towards providing canteen facility in factory, bus transportation facility and on the notice pay recoveries made from the employees on account of not serving the full notice period. You May Also Refer: No GST Payable on notice pay recoveries made from employees on account of not serving full notice period