https://www.taxtmi.com/caselaws?id=413573 The Authority ruled that the applicant is liable to pay tax on all amounts received from the client, including wages, salaries, EPF, and ESI reimbursements, as they are not considered pure agents under the GST Act provisions. The ruling clarified that the entire amount received is taxable under the CGST/SGST Act, emphasizing the tax liability on reimbursed amounts like wages, salaries, EPF, and ESI. en-us Fri, 08 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413573 The Authority ruled that the applicant is liable to pay tax on all amounts received from the client, including wages, salaries, EPF, and ESI reimbursements, as they are not considered pure agents under the GST Act provisions. The ruling clarified that the entire amount received is taxable under the CGST/SGST Act, emphasizing the tax liability on reimbursed amounts like wages, salaries, EPF, and ESI. Case-Laws GST Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413573