A Man power supplier given bill for ESI & PF for Employer share with GST. Gst Applicable on ESI and PF, which he provide the service.
Basic Amount = 86,213 Service Charges of Service = 6,897 EPF Charges on Basic 13.15% = 11,337 ESI 3% on basic = 2,586 Total : 1,07,033/- Service person bill given GST on Total Amount (1,07,033 X 18%=19,226)
As per My Knowledge( 86,213+6,897)=93,110 X 18%=16,760
23 January 2018
As per Sec 15, transaction value for the purpose of levy of GST is total consideration including taxes, duties levied under other statue except taxes payable under CGST Act, IGST Act and UTGST/SGST Act. So GST payable on EPF /ESI also. For conceptual clarity on GST refer GST Book Systematic Approach to GST by S K MISHRA, FCA available on Amazon , Flipkart and infibeam.
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