Is there any GST on Transfer of Laptop at concessional rate to employee for his personal use?

The employer will have to pay taxes on the value of such assets irrespective of whether the credit is availed on such assets or not since this transaction will get covered under Sl No 2 of Schedule I

SCHEDULE I of CGST Act 2017

ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business:

Provided that gifts not exceeding fifty thousand rupees in value in a financial year by an employer to an employee shall not be treated as supply of goods or services or both.

Explanation to Section 15 of CGST Act

(a) persons shall be deemed to be “related persons” if—

……
(iii) such persons are employer and employee;

……….

Related Topic on GST