GST ON REIMBURSEMENT OF MANAGEMENT EXPS

[tejas kulkarni]

IS GST CHARGEABLE ON REIMBURSEMENT OF MANAGEMENT EXPS i.e. salary , maintainance exps.etc . if yes under which head of service.?

please Guide.

AI Summary

Composite supply: reimbursement for management expenses follows the principal manpower supply and is taxable accordingly.
Reimbursement of management expenses by a cooperative society supplying manpower is taxable as part of a composite supply where manpower is the principal supply; such reimbursements are included in the taxable value and taxed at the rate and classification applicable to the principal manpower service, and pure agent exclusion is not available absent qualifying pure agent treatment.