TaxTMI 
TaxTMI 
Hospital Payments Taxable u/s 15 of CGST Act: Wages, Salaries, EPF, and ESI Reimbursements Included in GST Valuation.
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....Valuation - inclusion of amount reimbursed by the client - amount of wages / salaries, EPF/ ESI etc. - deductions available under Section 15 of the CGST Act do not include the amounts pertaining to EPF, ESI, Salary, or Wages - The applicant is liable to tax on all the amounts received from the Hospital. - AAR....