Case LawOrder no. 02/2021
Bharat Oman Refineries Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Madhya Pradesh
- Date:
- June 7, 2021
- Type:
- Advance Ruling
- Members:
- Manoj Kumar, Virendra Jain
Subject
GST is leviable on payment of notice pay by an employee to the employer
SupplyBusinessAct of Forbearance
Summary
Question: L evy of GST on payment of notice pay by an employee to the applicant. The applicant as employer i s tolerating the act or situation whereby the employee is not giving the notice for the agreed period of 30 days before leaving the service o…
Judgement
M/s BHARAT OMAN REFINERIES LIMITED (hereinafter referred to as the Applicant) is the company that owns and operates Bina Refinery, located at Bina in the Sagar district of the state of Madhya Pradesh (482001). The Applicant is having a GST registration with GSTIN 23AABCB708.4M I ZI-1. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a…