Gst on ESI and EPF

Although there are numerous cases in service tax including recent ones like M/s Bhardwaj Security Services Pvt Ltd. 2018 (3) TMI 1491 - CESTAT ALLAHABAD, Coastal Rubber Equipments Pvt Ltd 2017 (10) TMI 840 - CESTAT CHENNAI etc where in it had been held that ESI and EPF are statutory levy and/or contributions and hence cannot be included in value. Although the position is not very clear in GST as there is no express provision in section 15 but the same analogy can hence be applied is my view. (however it is pertinent to show ESI and EPF payment separately in Invoice)

sir my view is also not to charge GST on statutory levy i.e Epf and ESI..but Our legal advisors have different view .I am not agreed with their contention..as there is no specific clarity on this matter..till now..