Gst applicable on pf & esi???????
This query is : Resolved
12 September 2017
sir,
A Man power supplier given bill for ESI & PF for Employer share with GST. Gst Applicable on ESI and PF, which he provide the service.
Basic Amount = 86,213
Service Charges of Service = 6,897
EPF Charges on Basic 13.15% = 11,337
ESI 3% on basic = 2,586
Total : 1,07,033/-
Service person bill given GST on Total Amount (1,07,033 X 18%=19,226)
As per My Knowledge( 86,213+6,897)=93,110 X 18%=16,760
Please Advise which one is right.
A Man power supplier given bill for ESI & PF for Employer share with GST. Gst Applicable on ESI and PF, which he provide the service.
Basic Amount = 86,213
Service Charges of Service = 6,897
EPF Charges on Basic 13.15% = 11,337
ESI 3% on basic = 2,586
Total : 1,07,033/-
Service person bill given GST on Total Amount (1,07,033 X 18%=19,226)
As per My Knowledge( 86,213+6,897)=93,110 X 18%=16,760
Please Advise which one is right.
12 September 2017
GST would be applicable on the entire bill including PF and ESI. that is Rs. 107033/-
12 September 2017
ANY REASON FOR INCLUDING PF ESIC UNDER GST REGIME SIR ?
12 September 2017
It is a mere consideration for supplying manpower that has been bifurcated into PF ESI; Thus needs to be part of transaction value.
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23 January 2018
As per Sec 15, transaction value for the purpose of levy of GST is total consideration including taxes, duties levied under other statue except taxes payable under CGST Act, IGST Act and UTGST/SGST Act. So GST payable on EPF /ESI also.
For conceptual clarity on GST refer GST Book Systematic Approach to GST by S K MISHRA, FCA available on Amazon , Flipkart and infibeam.
For conceptual clarity on GST refer GST Book Systematic Approach to GST by S K MISHRA, FCA available on Amazon , Flipkart and infibeam.
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