https://www.taxtmi.com/forum/issue?id=115318 Practitioners agree that ESIC, EPF and similar employer payroll contributions constitute part of the consideration for manpower services and are includible in the GST taxable value; pre GST case law suggesting exclusion is inapplicable under the post GST valuation regime, and reimbursable or employer borne payroll charges must be added to the transaction value when not already included. en-us Tue, 13 Aug 2019 13:46:34 +0530 Thu, 23 Jan 2025 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115318 Practitioners agree that ESIC, EPF and similar employer payroll contributions constitute part of the consideration for manpower services and are includible in the GST taxable value; pre GST case law suggesting exclusion is inapplicable under the post GST valuation regime, and reimbursable or employer borne payroll charges must be added to the transaction value when not already included. Discussion-Forum GST Tue, 13 Aug 2019 13:46:34 +0530 https://www.taxtmi.com/forum/issue?id=115318