Transaction Value in case of Manpower supply service

Sir, but how can we consider PF & ESI as duties and taxes???

PF AND ESI and workers payment not the consideration of the contractor, if it is show separately then consideration only the income of the contractor remaining things paid to workers and respective epf and esi account, then why gst applicable for everything, can you explain 

By your logic, the salaries paid to workers should also not be included as those are paid to workers and not an income of the contractor. But, please refer to the valuation rules under GST. Under GST law taxable value is the transaction value i.e. price actually paid or payable, provided the supplier and the recipient are not related and price is the sole consideration. Any taxes, fees, charges levied under any law other than GST law, expenses incurred by the recipient on behalf of the supplier, incidental expenses like commission & packing incurred by the supplier, interest or late fees or penalty for delayed payment and direct subsidies (except
government subsidies) are also to be added to the price (if not already added) to arrive at the taxable value.