GST on reimbursement of Employee Provident Fund & ESI

In re Lucknow Producers Cooperative Milk Union Ltd. (GST AAR Uttar Pradesh) Q-1 GST liability on  reimbursement of Employee Provided Fund & ESI? Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the  Reimbursement of EPF and ESI  contribution as the same is liable to be included in the value of Supply as per Section 15 of the CGST Act, 2017. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR PRADESH ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Lucknow Producers Cooperative Milk Union Ltd., 22, Jopling R...