https://www.taxtmi.com/caselaws?id=413276 The Authority for Advance Ruling (AAR) concluded that GST is payable on the entire billing amount, not just the Management Fees/Administrative charges, as the entire amount forms the transaction value under Section 15 of the CGST Act. Additionally, the AAR ruled that the employer portion of EPF & ESI is not exempt from GST and must be included in the taxable value. The ruling emphasizes that all components of the invoice, excluding GST itself, are subject to GST, aligning with the provisions of the CGST Act. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413276 The Authority for Advance Ruling (AAR) concluded that GST is payable on the entire billing amount, not just the Management Fees/Administrative charges, as the entire amount forms the transaction value under Section 15 of the CGST Act. Additionally, the AAR ruled that the employer portion of EPF & ESI is not exempt from GST and must be included in the taxable value. The ruling emphasizes that all components of the invoice, excluding GST itself, are subject to GST, aligning with the provisions of the CGST Act. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413276