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APPLICABILITY OF GST ON PAYMENT OF ACTUAL WAGES THROUGH LABOUR CONTRACTOR

Goods and Services Tax - Started By: - GEE LIMITED - Dated:- 12-4-2018 Last Replied Date:- 12-4-2018 - QUERY REGARDING GST APPLICABILITY ON PAYMENT OF WAGES TO INDIVIDUAL LABOURERS LABOUR CONTRACTOR PROVIDES WORKERS TO A FACTORY FOR MANUFACTURING OF GOODS. HE IS ISSUING THE FOLLOWING MONTHLY BILLS TO THE FACTORY BILL NO.1 (APRIL 2018) Total Mandays Amount REIMBURSEMENT OF WAGES (ACTUALS WITH EMPLOYEE WISE DETAILS) 1664 670844 EPF - EMPLOYER CONTRIBUTION (ACTUALS) 39969 ESI - EMPLOYER CONTRIBUTIO .....

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PPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. WHETHER THE LABOUR CONTRACTOR CAN BE CONSIDERED A PURE AGENT OF THE COMPANY AND REIMBURSEMENT OF ACTUAL WAGES, EPF AND ESI CAN BE CONSIDERED AS EXEMPTED FROM GST. - Reply By MistralSolutionsPrivateLimited - The Reply = Pure agent concept will not work out for man power supply contract.Need to pay GST on entire amount.SAC: 998519GST: 18%CGST: 9.00%SGST: 9.00%Section Description: Section .....

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hapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely,- (i) the supplier acts as a pure agent of the recipient of the supply, when he makes the payment to the third party on authorisation by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to .....

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nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account. Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service .....

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