Case Law Details
Case Name : In re Exservicemen Resettlement Society (GST AAR West Bengal)
Appeal Number : Order No. 09/WBAAR/2021-22
Date of Judgement/Order : 30/09/2021
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Exservicemen Resettlement Society (GST AAR West Bengal)
GST is payable on complete billing amount including employer portion of EPF & ESl Amount
West Bengal Authority for Advance Ruling 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.
Facts:
Ex-servicemen Resettlement Society (“Applicant”) is a registered society providing security services and scavenging services (Karma Bandhus) to different Medical Colleges & Hospitals.
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