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GST Applies to Total Supply Value, Including Management Fees; No Exemption for Employer EPF and ESI Contributions.

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Full Text of the Document

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....Levy of GST - GST to be paid on Management Fee/Administrative charges only or otherwise complete billing amount - employer portion of EPF & ESl amount of the bill are exempted for paying GST or not - GST is payable on total value of supply - employer portion of EPF & ESl amount of the bill are not exempted for paying GST. - AAR....