Valuation - Section 15 of CGST Act - reimbursement of Employee ...

EPF and ESI reimbursement u/s 15 of CGST Act attracts 18% GST due to lack of pure agent status.

December 7, 2021

Case Laws GST AAR

Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of services as the Work Order dated 22.02.2017 simply provides that after deposit of EPF and ESI in the concerned department, the reimbursement will be done as per rule and there is no mention in the said Work Order that the contractor will deposit EPF and ESI as the pure agent of the applicant. - GST is liable to be paid @18% on the reimbursement of EPF and ESI contribution as the same is liable to be included in the value of supply - AAR

View Source

← Previous Next →

Valuation - Section 15 of CGST Act - reimbursement of Employee ...

EPF and ESI reimbursement u/s 15 of CGST Act attracts 18% GST due to lack of pure agent status.

December 7, 2021

Case Laws GST AAR

You may also like:

Levy of GST - Pure Agent - 1. TLEF is pure agent of Industry Partner to the extent of reimbursement of the actual amount Stipend incurred by it and thereby said...

Levy of GST - Pure services or not - Reimbursement of tree cut compensation amount paid to farmers and land owners during the course of execution of work is not...

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...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

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...

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...

Levy of GST - reimbursement of expenses - pure agent - Rule 33 (iii) of the CGST Rules 2017 stipulates that the applicant must procure certain supplies from the third...

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...

Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal...

Valuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - deductions available under Section 15 of the CGST Act do not...

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

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

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

Impact of belated deposit of employees’ contribution towards the EPF and ESI under Income Tax

Classification of services - pure agent services or not - supervisory charges - The applicant indubitably is pure agent of the recipient FCI. The applicant is involved...

Quick Updates: