The Government today clarified that gifts worth up to Rs 50,000 by an employer to its employees as also free membership of clubs, health and fitness centres will not attract \the Goods and Services Tax (GST).
Also, the services by an employee to the employer in the course of or in relation to his employment is outside the scope of the new indirect tax regime, it said. Any club, health and fitness centre membership provided by an employer to its all employees free of charge will not be subject to the GST.