GST charge on Labour Charges

whether Taxable Amount for GST in the case of labour charges, is inclusive of ESIC , Provident fund & if PF paid by client whether incl in GSt as deemed income

Replies (4)
Quick Summary
This discussion clarifies whether ESIC and Provident Fund (PF) contributions are included in the taxable amount for Goods and Services Tax (GST) on labour charges. According to Section 15 of the GST Act, if a client pays PF on behalf of a contractor, this amount is considered deemed income and is subject to GST as part of the total supply value.

GST is payable on total value of supply, including PF ESI etc. 

Yes ...

IF PF paid on his behalf ,by Client then the same is incl in the Contractor Bill as a deemed income for paying GST 

As per provision of section 15, yes

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 29 October 2026
Article Assistant (CA Inter / CMA Inter) - Thrissur

Varma Raja & Associates

Thrissur

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details