GST is payable on complete billing amount including employer portion of EPF & ESl Amount
Last updated: 14 October 2021
Court :
West Bengal Authority for Advance Ruling
Brief :
West Bengal Authority for Advance Ruling in the matter of Ex-servicemen Resettlement Society [Order no. 09/WBAAR/2021-22 dated 30/09/2021] has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund ("EPF") or Employee State Insurance ("ESI"), if any, falling within the complete billing amount.
Citation :
Order no. 09/WBAAR/2021-22 dated 30/09/2021
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Bimal Jain
Published in GST
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