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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Valuation - inclusion of amount reimbursed by the client - ...

Case Laws     GST

October 14, 2021

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

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