Levy of GST— In the instant case, the applicant is seeking an advance ruling in respect of the following questions.

(a) Whether the GST would be payable on recoveries made from the employees towards providing parental insurance?

(b) Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period?

Held that— GST would not be payable on recoveries made from the employees towards providing parental insurance.

GST would not be payable on the notice pay recoveries made from the employees on account of not serving the full notice period.