GST on Manpower bill

[Bhaskar Rao]

Dear Sir

Whether Manpower service provider has to Charge GST on Total bill amount of salary or only on service charge amount.

Thanks and regards

Bhaskar Rao

AI Summary

Value of supply: GST applies to manpower services including salary component unless pure agent exception applies.
The taxable value of manpower services comprises the total value of supply, including salary paid to deployed labour, so GST should be charged on the total billed amount; however, amounts qualifying as reimbursed expenses under the pure agent concept may be excluded and GST charged only on the management/service charge.