GST Applicable on ESIC & EPF?

[Orion Safety]

Dear Sir,

We are providing Menpower Services ( Un - Skilled (Safai Karamchari) & Semi - Skilled (Security Guards)) to an University in Punjab, I have been advised by the university that GST will not be applicable in case of ESIC & EPF contribution..I am not able to find any notification stating so, kindly advise is it right? With Regards...Neeraj

AI Summary

ESIC and EPF Contributions Included in Taxable Value for GST on Manpower Services, Say Forum Participants A discussion on a forum addressed whether the Goods and Services Tax (GST) applies to Employee State Insurance Corporation (ESIC) and Employees' Provident Fund (EPF) contributions when providing manpower services to a university in Punjab. The consensus among participants, referencing legal precedents and GST regulations, is that ESIC and EPF contributions are included in the taxable value under GST. Various contributors cited the CGST Act, 2017, and amendments to support the inclusion of these contributions as part of the gross salary, thus subject to GST.