Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Levy of GST - whether the stand to charge the GST@18% only on ...


GST at 18% Applies to Total Receipts, Including Salaries and Admin Costs, Not Just Establishment Charges.

January 11, 2021

Case Laws     GST     AAR

Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the applicant has to charge/pay GST @ 18% on the entire amount received by them from their clients, which includes the salary/wages etc. to be paid to the Security Guards as well as the amount received from their clients as establishment charges to run their administration office and to cover their administration cost like administration staff salary, stationery, electricity of admin office etc. - AAR

View Source

 


 

You may also like:

  1. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

  2. Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is...

  3. The West Bengal Directorate of Commercial Taxes has issued clarifications on GST rates and classifications based on the 55th GST Council meeting. Key determinations...

  4. The CCST issued a comprehensive circular clarifying multiple GST-related matters based on the 55th GST Council meeting recommendations. Key clarifications include: (1)...

  5. HC determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual...

  6. Benefit of exemption from GST on establishment charges received from the State Government - the applicant undertakes the procurement of drugs, surgical equipment, etc,...

  7. GST Rates - HSN Code - Khari and hard butters fall under heading 1905 and attract 18% GST

  8. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

  9. GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.

  10. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

  11. HC dismissed the petition regarding GST rate applicability. The court held that the GST rate for works contract services remained 18% at the time of tender submission,...

  12. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

  13. Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure...

  14. Value of the supply of services rendered by AOCOS as per section 15 of GST Act - They have provided the way for the processing of bills and the way the monies are...

  15. Transfer of ESOP/ESPP/RSU by foreign holding company to employees of domestic subsidiary company does not attract GST where no additional fee, markup or commission is...

 

Quick Updates:Latest Updates