Gst on labour contract

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A LABOUR CONTRACT SUPPLY WORKERS TO MY ORGANIZATION FOR WHICH HE RAISED BILL AS FOLLOWS:

 

1. MANDAYS                     200               Rs.400/-per mandays             80000.00

2. Add.:CPF 12%                                                                                 9600.00

3. Add.:ESI 3.25%                                                                               2600.00

4. Add. 7% Commission on -1                                                              5600.00

                                                            Total                                     97800.00

My question is on which amount GST will be calculated?  Someone says GST will be calculated on Commission only but someone says Mandays+Commission. Please suggest.

Replies (5)
you have to calculate the GST @ 18% if you taking any contract and when the RCM will unsuspend then you to pay the RCM from that period.

GST will be calculated on manadays and commission
GST is applicable on entire amount of invoice including Mandays,PF, ESI and commission. However if it is Security services received from non corporate assessee then GST is applicable under RCM
Dear Sujith sir,
how can they apply GST on PF ESI etc. please explain

Dear Sujith,

Please reply the question as raised by Akshay Jain.

The EPF and ESI paid by Contractor is his responsibility to remit those with respective departments being an employer. However he is charging such amounts to customer based on agreeement entered between them. Hence even if you show such breakup in invoice GST would be applicable on whole invoice. Also note such recovery would not fall under Pure agent because the liability iof PF and ESI is responsibility of employer and not customer.

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