Value of the supply of services rendered by AOCOS as per section ...

Case Laws GST

June 24, 2023

Value of the supply of services rendered by AOCOS as per section 15 of GST Act - They have provided the way for the processing of bills and the way the monies are transferred directly into the employees account directly from the state CFMS account - As per section 15 of the GST act, the total value of the supply includes all the above and 18% GST is leviable on the entire amount (total of remuneration +EPE +ESI + welfare fund) and not just welfare fund as contended by the applicant. - AAR

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Value of the supply of services rendered by AOCOS as per section ...

Case Laws GST

June 24, 2023

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