Government today clarified that gifts worth up to 50 thousand rupees 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 are outside the scope of the new indirect tax regime. <br/><br/>However, gifts above 50 thousand rupees are subject to GST, when made in the course or furtherance of business. In a statement, Finance Ministry said, the free housing as part of cost-to-company package will also not attract any tax under GST.