TaxTMI 
TaxTMI 
Sir, is GST applicable on Labour Welfare Cess collected under BOCW Act. Sec 15 of CGST says any taxes, cesses, duties other than GST should be included in valuation. Any specific notification or circular in this matter?
GST on Labour Welfare Cess
01 Oct 2019 
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GST valuation: Labour Welfare Cess included in taxable value, attracting GST while certain cesses excluded.
Labour welfare cess collected under the BOCW Act is to be included in the transaction value for GST purposes under the CGST valuation provision: taxes and cesses levied under other laws, when charged separately by the supplier, form part of the taxable value. Compensation cess and Kerala flood cess are excluded; no separate notification is necessary. (AI Summary)
Labour welfare cess collected under the BOCW Act is to be included in the transaction value for GST purposes under the CGST valuation provision: taxes and cesses levied under other laws, when charged separately by the supplier, form part of the taxable value. Compensation cess and Kerala flood cess are excluded; no separate notification is necessary. (AI Summary)