Employers can recover bonuses/allowances from employees who exit early, as per contract. It's not a taxable service under GST.
Case-Laws
GST
Recovery of joining bonus, retention bonus, work from home one-time setup allowance, and tuition assistance program expenses by an employer from employees who voluntarily exit before serving the pre-agreed period is not taxable under GST. These are considered perquisites provided by the employer as per contractual agreement and their recovery is ak
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