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    <description>Labour cess charged on civil works invoices is commonly treated as part of the taxable value and GST is payable on the cess because value of supply includes cesses, fees and charges; however, a contrary view based on judicial reasoning contends certain cesses are not taxes and were not subsumed into GST, so GST should not apply to those cesses.</description>
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      <description>Labour cess charged on civil works invoices is commonly treated as part of the taxable value and GST is payable on the cess because value of supply includes cesses, fees and charges; however, a contrary view based on judicial reasoning contends certain cesses are not taxes and were not subsumed into GST, so GST should not apply to those cesses.</description>
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