TaxTMI 
TaxTMI 
When raising invoice to client along with labour cess like (civil works + labour cess), on labour cess, whether we need to charge GST or not. Kindly clarify, if any notification please provide me.
Regards
Chandan
Labour Cess
04 Oct 2019 
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Labour cess included in taxable value under GST, so GST applies to the cess despite judicial classification disputes
Labour cess charged on civil works invoices is commonly treated as part of the taxable value and GST is payable on the cess because value of supply includes cesses, fees and charges; however, a contrary view based on judicial reasoning contends certain cesses are not taxes and were not subsumed into GST, so GST should not apply to those cesses. (AI Summary)
Labour cess charged on civil works invoices is commonly treated as part of the taxable value and GST is payable on the cess because value of supply includes cesses, fees and charges; however, a contrary view based on judicial reasoning contends certain cesses are not taxes and were not subsumed into GST, so GST should not apply to those cesses. (AI Summary)