Case LawTSAAR Order No. 14/2021
Versatile Resource Solutions ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- October 8, 2021
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S. Kasi Visweswara Rao
Subject
GST payable on the amount of wages / salaries, EPF/ ESI etc., reimbursed by the hospital
ValuationPure Agent
Summary
Q. Whether are not applicant is liable to pay tax on the amount of wages / salaries, EPF/ ESI etc., reimbursed by the client? A. The applicant is not a pure agent under GST Law. Further the deductions available under Section 15 of the CGST Act do not…
Judgement
1. Smt. Bhagyalakhsmi Devamma Vangimallu, trade name is M/s. Versatile Resource Solutions ,H.NO.13-9-91/102, Panduranga Nagar, Mothinagar Rangareddy, Telangana, 500 018 (GSTIN No. 36AERPV2388F2ZS) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act…