Food Costs for Workers Included in Manpower Service Taxable Value u/s 15, GST Applied at 18% Rate.

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....Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be a consideration includible in the taxable value for supply of manpower under Section 15 of the Act and GST shall be paid at the rate of 18%, as applicable to supply of manpower service. - AAR....