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    <title>GST on Man Power Contract for University</title>
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    <description>Taxable value of a manpower supply ordinarily includes all amounts charged, including salary reimbursements and statutory contributions, unless the supplier qualifies and documents payments as a pure agent, in which case those amounts may be excluded; entitlement to input tax credit depends on possession of valid tax invoices, receipt of services, payment of tax, and filed returns, and the contractual characterisation of the worker engagement determines whether amounts are treated as reimbursed costs or as salary.</description>
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      <description>Taxable value of a manpower supply ordinarily includes all amounts charged, including salary reimbursements and statutory contributions, unless the supplier qualifies and documents payments as a pure agent, in which case those amounts may be excluded; entitlement to input tax credit depends on possession of valid tax invoices, receipt of services, payment of tax, and filed returns, and the contractual characterisation of the worker engagement determines whether amounts are treated as reimbursed costs or as salary.</description>
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