https://www.taxtmi.com/forum/issue?id=113613 The labour contractor is the supplier and employer for contractual workers; amounts billed for manpower supply-including separately stated wages and employer statutory contributions-constitute taxable consideration. The contractor does not satisfy pure agent criteria because the manpower provision is the primary service and the costs are not merely disbursements in addition to services supplied on the contractor's own account. Accordingly, reimbursements for wages, provident fund and ESI cannot be excluded from the value of supply and GST applies to the gross amount charged. en-us Thu, 12 Apr 2018 13:34:18 +0530 Thu, 23 Jan 2025 15:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113613 The labour contractor is the supplier and employer for contractual workers; amounts billed for manpower supply-including separately stated wages and employer statutory contributions-constitute taxable consideration. The contractor does not satisfy pure agent criteria because the manpower provision is the primary service and the costs are not merely disbursements in addition to services supplied on the contractor's own account. Accordingly, reimbursements for wages, provident fund and ESI cannot be excluded from the value of supply and GST applies to the gross amount charged. Discussion-Forum GST Thu, 12 Apr 2018 13:34:18 +0530 https://www.taxtmi.com/forum/issue?id=113613