GST Applies to Total Income of Manpower Agencies, Including Salaries and Wages, Says Authority.

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....Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary / wages and related payments made to the Employees - The Authority referenced Section 2(31) and Section 15 of the CGST Act, 2017, which define consideration and the value of taxable supply, respectively. They concluded that the entire payment received by the applicant constitutes consideration, and therefore GST is payable on the total amount received for the provision of services, including salaries/wages and related payments to employees.....