Gst applicable on pf & esi???????

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subbu123 (Querist)

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.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

12 September 2017 GST would be applicable on the entire bill including PF and ESI. that is Rs. 107033/-

Gokul Sharma

Gokul Sharma (Expert)

12 September 2017 ANY REASON FOR INCLUDING PF ESIC UNDER GST REGIME SIR ?

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)

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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CA S K MISHRA

CA S K MISHRA (Expert)

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.

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