https://www.taxtmi.com/article/detailed?id=10050 The AAR ruled that the value of supply for manpower services includes employer EPF and ESI contributions and related wage components, so GST is payable on the total billed amount. Only items falling within the statutory exclusions qualify for deduction; employer contributions paid by the supplier for its own employees do not qualify as reimbursements or pure agent pass-throughs in the absence of factual and documentary support. The ruling aligns with prior authority treating billed wages and service components as part of transaction value. en-us Tue, 19 Oct 2021 12:23:01 +0530 Tue, 19 Oct 2021 12:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10050 The AAR ruled that the value of supply for manpower services includes employer EPF and ESI contributions and related wage components, so GST is payable on the total billed amount. Only items falling within the statutory exclusions qualify for deduction; employer contributions paid by the supplier for its own employees do not qualify as reimbursements or pure agent pass-throughs in the absence of factual and documentary support. The ruling aligns with prior authority treating billed wages and service components as part of transaction value. Articles Goods and Services Tax - GST Tue, 19 Oct 2021 12:23:01 +0530 https://www.taxtmi.com/article/detailed?id=10050