Consideration for GST includes reimbursement of Basic Salary, ESIC, EPF, Bonus

In re Broadcast Engineering Consultants India Limited (GST AAR Uttar Pradesh) As per Section 2 (31) of CGST Act, 2017 ‘consideration’ includes any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government. It also includes the monetary value of any act or forbearance, in respect of, in response to, or for the inducement of, the supply of goods or serv...