Manpower services: GST payable on entire billing amount inclusive of EPF & ESI etc.

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.

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