GST Applicable on ESIC & EPF?

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..... GST Applicable on ESIC & EPF?
Query (Issue) Started By: - Orion Safety Dated:- 13-8-2019 Last Reply Date:- 19-8-2019 Goods and Services Tax - GST
Got 7 Replies
GST
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 o .....

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..... f ESIC & EPF contribution..I am not able to find any notification stating so, kindly advise is it right? With Regards...Neeraj Reply By KASTURI SETHI: The Reply: 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 .....

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..... CENTRAL EXCISE & SERVICE TAX [2019 (8) TMI 211 - CESTAT NEW DELHI] Reply By Himansu Sekhar: The Reply: 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 Reply By KASTURI SETHI: The Reply: I agree with Sh.Himansu Sekhar Ji. Period of case law is prior to .....

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..... May, 15. Reply By YAGAY andSUN: The Reply: 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 gove .....

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..... rnment 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. Reply By Ganeshan Kalyani: The Reply: Yes , ESIC, PF will form part of consideration and shall offered to tax. Reply By Himansu Sekhar: The Reply: During GST period, there is no doubt about the inclusion Reply By DR.MARIAPPAN GOVINDARAJA .....

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..... N: The Reply: I concur with the views of the experts
Discussion Forum - Knowledge Sharing .....

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