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    <title>Applicability of GST for Labour hired through a Labour Supplier</title>
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    <description>Labour supply services are taxable as support services and the taxable value includes employer contributions such as provident fund and employee state insurance plus any incidental or service charges; these components must be added to the supplier&#039;s invoice for GST computation. TDS is to be deducted on the invoice value prior to GST, and GST is not levied on TDS while TDS is not deductible from the GST component. No deductions from transaction value are allowed except statutory tax components under the Act.</description>
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      <title>Applicability of GST for Labour hired through a Labour Supplier</title>
      <link>https://www.taxtmi.com/forum/issue?id=115285</link>
      <description>Labour supply services are taxable as support services and the taxable value includes employer contributions such as provident fund and employee state insurance plus any incidental or service charges; these components must be added to the supplier&#039;s invoice for GST computation. TDS is to be deducted on the invoice value prior to GST, and GST is not levied on TDS while TDS is not deductible from the GST component. No deductions from transaction value are allowed except statutory tax components under the Act.</description>
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      <law>GST</law>
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