Lucknow Producers Cooperative Milk Union Ltd ., In re
Date: April 16, 2021
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Abhishek Chauhan, Dinesh Verma
Subject Matter
18% GST on reimbursement of EPF and ESI to the manpower supplier
Summary
The applicant pays wages and service charges to man-power contractor and reimburses EPF, ESI, Service Tax, Bonus after payment by the contractor. The applicant had sought ruling on GST liability on reimbursement of EPF and ESI. HELD BY AAR: Considera…
1. M/s Lucknow Producers Cooperative Milk Union Ltd., 22, Jopling Road, Lucknow-226001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAAAL0278L1ZE. 2. The applicant is engaged in processing of milk and manufacturing of various milk products. The applicant is availing the services of various manpower supply agencies. The applicant has sought advance…