The West Bengal Authority of Advance Ruling (AAR) ruled that GST is payable on complete billing amount including employer portion of Employees’ Provident Fund (EPF) and Employees’ State Insurance (ESl) amount. The applicant, Ex-servicemen Resettlement Society is a registered society providing security services and scavenging services (Karma Bandhus) to different Medical Colleges & Hospitals, District Hospitals, and other hospitals of the Government of West Bengal.
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