Is GST applicable for skipping notice period and canteen food? It’s a yes and no

The Gujarat Authority for Advance Rulings (GAAR)  has held that  an employee exiting a company without completing their notice period would be liable to pay 18 percent goods and services tax (GST) on the recovery of the pay. This was in a case pertaining to an Ahmedabad-based export company Amneal Pharmaceuticals that sought advance ruling on the issue of exit from their job without serv…