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GST in EPF and ESI components

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Dear sirs
our man power service provider charges GST in EPF and ESI components in man power bill.. Whether GST has to be paid
only on basic amount plus service charges or to be paid on gross amount.
please mention relevant sections of GST to understand better
regards
Replies (5)
Whatever amount they are making you pay is sale for them.So they should charge gst on all the taxes which form part of the salaries
Your a registered dealer under GST Act
Any taxes, fees, charges levied under any law other than GST law is taxable in GST . Hence GST attracts on Expenses reimbursement even though it's ESI or PF .
GST needs to be paid on the GROSS AMOUNT ( including EPF and ESI components ). GST is levied on the "Transaction Value" as per Section 15(1) of the CGST Act 2017 and TV includes any taxes, duties, fees levied under any Statutes but not GST.

Refer the Valuation Provision of Section 15 of the CGST Act 2017.

My finance section is not concurred in to proposal of   paying GST on EPF and ESI components in manpower bill.  My question is under which conditions GST is not applicable on ESI and EPF components of manpower bill.  Are there any condition that if the EPF has been shown seperately in invoice, GST is not necessarily paid. Please enumerate

 


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