Gst calculation on Labour/manpower service bill

This query is : Resolved

kaushal j suthar (Querist)
Follow

06 November 2019 Sir, Please Tell me any one how to calculate GST On Manpower Supply Service.

For Example Total Work Days in Month 468 Days Rate Per Work Day Rs.313.5
Basic Amount (468 X 313.5) = 1,46,718/-
Service Charge for Man power supply (1,46,718 X 8%) = 11,737/-
ESI 3% on Basic Amount(1,46,718 X 3%) = 4,402/-
PF 13.5 % on Basic Amount(1,46,718 X 13.5%) = 19,293/-
---------------
Total = 1,82,150/-
--------------
IGST on (1,82,150 X 18%) = 32,787/-
Grand Total Bill Amount (1,82,150+32,787) = 2,14,937/-
Please replay me above calculate correct or wrong.
IF any wrong plz provide calculate sheet.
IF Correct any circular or Notification reference pls.

CA Anita Bhadra

CA Anita Bhadra (Expert)
Follow

06 November 2019 Your calculation is correct if you raise consolidated bill including manpower day + service charges + statutory payments ie PF , ESI etc and charge GST on total amount ( including PF, ESI etc )

In case you raise itemized bill then wages / Salary and its components are items on which GST is not chargeable, provided salary and its components are reimbursed at actual with the service fee to the manpower agency being charged separately and not forming part of their income. If that is the case, components such as PF and ESIC would not be subject to GST.

.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Rahul Kulkarni

suresh kotte

Shashank S Gore

chandradhass sathish

THOMAS JOHN

Subscribe Now

Gst calculation on Labour/manpower service bill

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA