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2021 (10) TMI 625 - AUTHORITY FOR ADVANCE RULING, TELANGANAValuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - HELD THAT:- The applicant is not a pure agent under GST Law. Further the deductions available under Section 15 of the CGST Act do not include the amounts pertaining to EPF, ESI, Salary, or Wages. Therefore entire amount received from the Hospital are exigible to CGST / SGST Act 2017. The applicant is liable to tax on all the amounts received from the Hospital.
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