Bharat Oman Refineries Ltd ., In re
Date: November 8, 2021
Subject Matter
GST is not applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period. AAR ruling reversed.
Summary
1. GST is not applicable on payment of notice pay by an employee to the applicant-employer in lieu of notice period. Merely because the employer is being compensated does not mean that any services have been provided by him or that he has '…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MPGST Act are mirror image of each other except for certain specific-provisions. Therefore, unless a specific mention is made to such dissimilar provisions, a reference to the CGST Act would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST…