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GST Applicable on ESIC & EPF?, Goods and Services Tax - GST

Issue Id: - 115318
Dated: 13-8-2019
By:- Orion Safety
GST Applicable on ESIC & EPF?

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Dear Sir,

We are providing Menpower Services ( Un - Skilled (Safai Karamchari) & Semi - Skilled (Security Guards)) to an University in Punjab, I have been advised by the university that GST will not be applicable in case of ESIC & EPF contribution..I am not able to find any notification stating so, kindly advise is it right? With Regards...Neeraj

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Showing Replies 1 to 7 of 7 Records

1 Dated: 13-8-2019
By:- KASTURI SETHI

There is one case law of CESTAT New Delhi based on the judgment of Supreme Court pertaining to pre-GST era. In GST as per Section 15 of CGST Act, 2017 as amended, no deduction is allowed.

M/S M.P. SECURITY FORCE VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX [2019 (8) TMI 211 - CESTAT NEW DELHI]

 


2 Dated: 14-8-2019
By:- Himansu Sekhar

But after amendment of sec.67 wef may 15, every reimbursable expenditure is includible. EPF and other charges are part of the gross salary. In my view these are includible in the gross value


3 Dated: 14-8-2019
By:- KASTURI SETHI

I agree with Sh.Himansu Sekhar Ji. Period of case law is prior to May, 15.


4 Dated: 14-8-2019
By:- YAGAY andSUN

Valuation in GST GST(Goods and Services Tax)

Compulsory Inclusions

Any taxes, fees, charges levied under any law other than GST law, expenses incurred by the recipient on behalf of the supplier, incidental expenses like commission & packing incurred by the supplier, interest or late fees or penalty for delayed payment and direct subsidies (except government subsidies) are required to be added to the price (if not already added) to arrive at the taxable value.

Hence, in our view, ESIC & EPF is includible.


5 Dated: 14-8-2019
By:- Ganeshan Kalyani

Yes , ESIC, PF will form part of consideration and shall offered to tax.


6 Dated: 14-8-2019
By:- Himansu Sekhar

During GST period, there is no doubt about the inclusion


7 Dated: 19-8-2019
By:- DR.MARIAPPAN GOVINDARAJAN

I concur with the views of the experts


1

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