Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Levy of GST - Valuation - GST at 18% on reimbursement of ...

February 21, 2022

Case Laws     GST     AAR

Levy of GST - Valuation - GST at 18% on reimbursement of expenses i.e., Basic Salary, ESIC, EPF, Bonus with service charge or only on service charge for providing pure service by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution? - taking into the view the definition of 'consideration' and the aspect of 'valuation of supply' as discussed above, it is apparent that the GST is chargeable on the entire amount received by the applicant against supply of manpower. - AAR

View Source

 


 

You may also like:

  1. Levy of GST - whether the stand to charge the GST@18% only on establishment charges (i.e. after abatement of wages etc. paid to guards) and not on whole amount - the...

  2. Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and...

  3. Valuation - Section 15 of CGST Act - reimbursement of Employee Provided Fund & ESI - there is no contractual agreement with the recipient of supply to act as his pure...

  4. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

  5. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

  6. GST Rates - HSN Code - Khari and hard butters fall under heading 1905 and attract 18% GST

  7. GST Rates - HSN Code - Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

  8. GST Rates - HSN Code - Kulfi is classifiable under heading 2105 and attracts 18% GST.

  9. TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

  10. Levy of GST above the tender amount - whether the tender amount is inclusive of GST / Taxes or is only a Basic Amount - it is evidently clear that there was no auto...

  11. Seeking reimbursement of GST from the service recipient - GTA service or Support Services relating to mining - taxable @12% or 18% - BPCL have been made for...

  12. TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of...

  13. This circular clarifies GST rates and classification for certain goods based on recommendations of the GST Council's 54th meeting. Key points: Extruded/expanded savoury...

  14. 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...

  15. Recovery of joining bonus, retention bonus, work from home one-time setup allowance, and tuition assistance program expenses by an employer from employees who...

 

Quick Updates:Latest Updates