GST payable on EPF, ESI, Salary, or Wages reimbursed by Hospital

In re Smt. Bhagyalakhsmi Devamma Vangimallu (GST AAR Telangana)

The applicant has made various averments regarding the deductibility of Wages / Salaries, EPF, ESI contribution which are reimbursed by the Hospital from the value of supply which is exigible tax under CGST/SGST Act.

AAR held that Applicant is not a pure agent under GST Law. Further the deductions available under Section 15 of the CGST Act do not include the amounts pertaining to EPF, ESI, Salary, or Wages. Therefore entire a

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