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invoice

Vijay Baraiya (Advocate) (271 Points)

25 July 2018

contractor company mai pf ka bill charge karta hai to kya pf ke bill mai GST charge karega ??

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CA Sunil Kumar (Chartered Accountant) (4519 Points)
Replied 25 July 2018

Yes, GST applicable. It is a mere consideration for supplying manpower that has been bifurcated into PF ESI; Thus needs to be part of transaction value
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.